ПРОБЛЕМИ ВПРОВАДЖЕННЯ КОНЦЕПТУ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ В УКРАЇНІ

Abstract

The article deals with the theoretical foundations of the corporate social responsibility. The purpose of the article is to systematize conceptual approaches to the interpretation of corporate social responsibility, as well as to identify the main problems of effective implementation of the corporate social responsibility concept in Ukraine. An analysis of a number of concepts of corporate social responsibility is made. The main basic concepts are: the basic concept of corporate social responsibility, the theory of corporate selfishness, the concept of corporate social receptivity, the concept of corporate social activity. he expediency of forming a high level of corporate social responsibility for all enterprises is substantiated. The advantages of forming a high level of corporate social responsibility for the enterprise are determined. There are: increasing the competitiveness of the enterprise; increasing the investment attractiveness of the company; increasing the company's profit by increasing the price; increasing staff motivation and increasing productivity; establishing effective cooperation with local authorities. he expediency of comprehensive stimulation by the state of effective development of social responsibility of business is substantiated. The positive consequences of the formation of a socially responsible business sector for the state and for society are determined. The analysis of approaches to the interpretation of the essence of corporate social responsibility is carried out. The author's definition of corporate social responsibility is offered. This concept is interpreted as the responsibility of the business entity to society for the consequences of its activities and compliance with the priorities of its operation to certain social standards and expectations. The main problems of introduction of corporate social responsibility in Ukraine are considered. There are: lack of an effective mechanism to stimulate the growth of the number of socially responsible companies; imperfect and insufficiently developed legal framework; lack of proper awareness of business entities about the role of business structures in the social development of the state and the positive consequences of socially responsible behavior; a small number of domestic companies which have a strategy of social responsibility.