РОЗВИТОК КОНЦЕПЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ У СФЕРІ ВІТЧИЗНЯНОГО ТА МІЖНАРОДНОГО БІЗНЕСУ

Abstract

The article considers the trends of development of the concept of corporate social responsibility in the sphere of domestic and international business. It is determined that the principles of corporate social responsibility of domestic enterprises in the same way as their spread in international business relate to employment and labor relations, environmental responsibility, consumer relations, anti-corruption risks. The most common areas of corporate social responsibility implementation of domestic companies include labor relations, environmental initiatives and employment. The main approaches to the concept of corporate social responsibility are analyzed: Social, economic, ethical and political. The basic characteristics of the models of social responsibility of business are considered: American, European, Chinese, Latin American, Japanese. Four archetypes of companies, which broadcast tendencies of social influence and their possibilities for confrontation with competitors, are analyzed. In the context of corporate social responsibility of business in Ukraine, the transparency of domestic companies according to ESG criteria (environmental, social and managerial) according to the ESG Transparency Index of Ukrainian companies is assessed. It was determined that the pandemic COVID-19, which prompted companies-representatives of domestic and international business to introduce new CSR-objects, had a significant impact on the development of corporate social responsibility concept. Based on the research, it is determined that being socially responsible for business means investing in environmental protection, human resources, relations with the company’s external environment and informing about such activity, which will help to increase the company’s competitiveness and ensure sustainable social and economic development. Corporate social responsibility is a driver in the development of international and domestic companies in the modern business environment and helps to solve regional and global problems of humanity by means of effective use of own opportunities.