ІНВЕСТУВАННЯ В ЛЮДСЬКИЙ КАПІТАЛ ЯК СКЛАДНИК КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

Abstract

The article considers investing in human capital as a component of corporate social responsibility (hereinafter CSR). It is studied that human capital is the main strategic resource of any enterprise, and an extremely important component of intangible assets. The concept of corporate social responsibility for investing in human capital is highlighted. The essence of investments in human capital and their features are considered. The benefits of investing in human capital for the state, enterprise and employee. The research carried out by the center "Development of corporate social responsibility" is analyzed. The tendencies of introduction of corporate social responsibility at the enterprises of Ukraine are investigated. The essence of such concepts as "corporate social responsibility" and "human capital" is revealed. Modern problems of socially responsible investment development in Ukraine are outlined. The advantages of introduction of corporate social responsibility for economic growth of the enterprise and economy as a whole are defined. The analysis of scientific works and research shows that the problems of investing in human capital are studied by many domestic and foreign economists. It has been proven that investing in human capital is one of the key components of corporate social responsibility. Ways to increase the effective use of human capital in the business entity to obtain high results and motivate productivity, they can be: taking online courses, which will help improve skills without leaving the production; increase work motivation; investment by the company in human capital. With the help of these tools, the company will be provided with highly qualified personnel and will increase its competitiveness in market conditions. It is established that it is necessary to stimulate enterprises to introduce corporate social responsibility, because this is a concept that does not immediately, but over time provides additional financial benefits. Corporate social responsibility minimizes the non-financial risks that an enterprise may incur. It directly affects financial performance and competitiveness, but in the long run.