СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ ПІДПРИЄМСТВА В КОНТЕКСТІ ЕКОЛОГІЧНОГО РОЗВИТКУ

Abstract

Growing attention to corporate social responsibility and calls for the implementation of social responsibility principles in high-tech industries prompt us to explore the relationship between corporate social responsibility and company performance. The purpose of the study is to analyze the institutional prerequisites at the international level in the field of corporate social responsibility in the context of environmental development of enterprises. In the business context, social responsibility is recognized by all stakeholders as a topical issue, and companies are beginningto focus their efforts on being recog-nized as socially responsible. Modern technological innovations and social organizations continue to impose risks and limitations on the effective functioning of the biosphere. Human activity leads to the fact that sustainable natural resources are becoming less and less durable, and multiplier effects go beyond the traditional benefits of economic production and consumption. The paper analyzes the EU experience in the field of spreading the concept of corporate social responsibility.Responsibility can be understood in different ways, but the most important concepts are causal, moral and legal responsibility. Moral and legal responsibility are forms of normative responsibility, i.e. there is a standard against which an actor is judged. Although they do not require causal responsibility, such normative judgements are often formed under the influence of causal relationships. A causal relationship exists between something that happens or exists and something that partially or wholly caused it. The cause does not nec-essarily have to be a person, it can be a natural phenomenon, for example. Even though a hurricane or tsunami may cause damage to people or property, they cannot be held morally responsible for this destruc-tion. It is generally accepted that moral responsibility implies moral activity. Only moral actors can, for example, be held responsible for the socio-political or economic factors behind poor local infrastructure that increases the number of casualties in a hurricane or tsunami