Механізм активізації соціально відповідальної діяльності підприємств в Україні

Abstract

The aim of the article is to develop a mechanism for intensifying socially responsible activity (SRA), which can be used by enterprises to ensure sustainable development of both each individual enterprise and Ukraine as a whole. The article allocates the signs of social responsibility: a social phenomenon endowed with a specific historical content; conscious fulfillment of a person’s duty to society; execution is a dictate of the subject’s conscience; failure to fulfill the duty implies condemnation on the part of society; contains an initiative nature; a trade-off between the public interest and individual goals; people’s behavior in the context of social responsibility. The subjects of institutional stimulation of the principles of socially responsible activity are identified as follows: legislative bodies; executive bodies; interstate structures; civil society; international and local associations of enterprises; trade unions and professional associations of workers. The directions of SRA of enterprises in Ukraine are defined as follows: support of social initiatives and projects; charitable activities; effective involvement of the public in charitable activities; improving working conditions with the help of recent achievements; creating opportunities for learning and development of the younger generation; introduction of alternative energy sources in production; improvement of medical care. Potential incentives for the SRA programs of enterprise are studied as follows: tax reduction; reduction of administrative pressure; proposals for the implementation of social responsibility programs; expansion of the bank of social and information programs; media coverage; closer ties with non-profit organizations. The following constituent elements of the process of actuation of the SRA of enterprises are proposed: motivation and stimulation. The prerequisites that ensure the effective implementation of the mechanism for actuating the enterprise’s SRA are analyzed: a clear understanding of the purpose and role of the developed mechanism; forms of assistance (informational, legal and regulatory); tools to ensure the operation of the mechanisms, capable of actuation of SRA of the enterprise; resource support for the implementation of mechanisms for actuating the enterprise’s SRA. A mechanism for actuating the SRA of an enterprise in Ukraine has been developed, which consists of two parts: the theoretical foundations of the mechanism for actuating the SRA of an enterprise and the practical implementation of this mechanism.