КОРПОРАТИВНЕ УПРАВЛІННЯ НА ЗАСАДАХ ЦІННІСНОГО ПІДХОДУ

Abstract

The article deals with the issues of corporate governance. The relevance of forming a corporate governance system based on the value approach is emphasized. The directions of corporate governance assessment are determined. It is recommended that research on the introduction of value-based principles in corporate governance be carried out taking into account the value orientations of the company's activities, organizational and regulatory support for corporate governance, and the introduction of socially responsible practices in the activities of the enterprise. The article identifies trends in corporate governance based on values. For this purpose, the reports and information posted on the websites of 15 enterprises belonging to the group of the largest private companies in Ukraine were studied. Corporate values were grouped. It is found that most often the effective development of enterprises is related to personnel. The organizational and regulatory support for the implementation of corporate governance based on the value-based approach is considered. It is noted that in most of the studied enterprises the responsibility for the implementation of socially oriented measures is assigned to the departments and divisions of the enterprise. It is determined that the Corporate Governance Code as a document regulating corporate relations has been developed and implemented by a small number of enterprises. It is concluded that in substantiating decisions on management and control of the company's activities on the basis of harmonization of stakeholders' interests, most of the studied enterprises use the provisions developed at the enterprise. The implementation of socially responsible practices in the activities of enterprises is studied. It is noted that interaction with stakeholders is recognized by enterprises as a priority in ensuring their development. However, it is proved that in most enterprises the policy of interaction with stakeholders has not been formalized. It is noted that enterprises integrate the Sustainable Development Goals into their practical activities. It is determined that enterprises implement social programs and projects, most of which are related to human resource development and community support.