СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ БІЗНЕСУ: ДОБРОВІЛЬНА ІНІЦІАТИВА ЧИ ОБОВ’ЯЗОК

Abstract

The article clarifies the factors that contributed to the emergence of the concept of social responsibility of business, in particular, the growing influence of business on society, the strengthening of society's demands, the deterioration of the ecological situation, the growth of social inequality, the development of legislation and regulation. Various points of view of scientists on the interpretation of the definition of "social responsibility" from the standpoint of voluntary participation of business in this process are outlined. The reasons why many enterprises are in no hurry to implement the concept of social responsibility of business have been clarified. A comparative table of voluntary or mandatory social responsibility of business is built according to the following criteria: initiative, motivation, degree of flexibility, control, sanctions for non-compliance, and examples are also given. It was determined that voluntary social responsibility is the initiative of enterprises that go beyond legal requirements. They are aimed at improving the quality of life in society, protecting the environment and improving the well-being of employees. Mandatory social responsibility is the actions of enterprises that are prescribed by law or other regulatory acts. They are the minimum standard of business behavior and are aimed at protecting human rights, occupational safety, and environmental protection. The advantages and disadvantages of voluntary and mandatory social responsibility of business are substantiated. Arguments in favor of voluntary social responsibility of business (competitive advantage, brand reputation, employee motivation, innovation) and arguments in favor of mandatory social responsibility of business (impact on society, social justice, long-term sustainability, regulatory pressure) are identified. It has been proven that the social responsibility of business should be formed through a combination of voluntary initiatives and mandatory elements that meet legal requirements.