Abstract
Under decentralization, local governments gain more rights and opportunities to use various types of resources, thus, increasing their level of responsibility (including social responsibility) for the use of resources. The paper aims to reveal the consequences of decentralization reform for the indicators of united territorial communities (UTCs) budgeting that reflect their general socio-economic condition, as well as the nature of the latter one; to adapt the balanced scorecard (BSC) to the feature of UTCs’ functioning, and to develop the UTCs strategic map. The paper indicates that the system of balanced indicators is an analytical tool for ensuring the realization of the concept of social responsibility of the UТСs. The research resulted in the development of the balanced scorecard of indicators for UTCs. It includes the following blocks: internal business processes, funding, service providers, service consumers, and environment. The research contributed to the development of UTCs strategic map based on BSC adapted to the peculiarities of UTCs. The strategic map provides an opportunity to link strategic goals of UTCs with the developed BSC blocks and allows for a successful implementation of the concept of UTCs’ social responsibility in conditions of the need to achieve sustainable development.
Highlights
The efficient implementation of the range of reforms in Ukraine currently depends on decentralization, which creates conditions for a modern system of local governance through granting territorial communities the competences and resources and providing quality and accessible services to citizens
While defining the development priorities and ways for a certain united territorial community (UTC) that should be expressed in its development strategy, it is necessary to take into account the generally accepted sustainable development goals because they address the quality improvement of all spheres of residents’ lives
The research shows that social responsibility is the tool that links the interests of services consumers as UTC’s residents with service providers for their realization, promoting the improvement of the services
Summary
The efficient implementation of the range of reforms in Ukraine currently depends on decentralization, which creates conditions for a modern system of local governance through granting territorial communities the competences and resources and providing quality and accessible services to citizens. It is impossible to secure practical implementation of the concept of social responsibility of a united territorial community (UTC) without consideration of the system of balanced indicators as an analytical tool that consolidates the interests of clients (residents) with services providers for their realization and promotion of their improvement. It should become an important element of UTC’s development strategy and an answer to the challenges of the modern business environment
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