Corporate social responsibility in Ukraine during the war and post-war periods

Abstract

The necessity for corporate social responsibility, its activation in war and post-war times, for business to maintain a balance between achieving economic efficiency and complying with social and environmental problems, which is a critically important factor of effective and efficient activity are substantiated in the article. The global community identified the principles of social responsibility in the UN Global Compact and International Standards SA 8000 and ISO 26000. The Ten Principles of Social Responsibility of the Global Compact, which establish the principles of human rights, labor principles, environmental principles and anti-corruption principles, were considered; requirements for social protection: child labor; forced labor; labor protection; freedom of association and the right to conclude a collective agreement; discrimination; disciplinary measures; working hours; salary; management systems of the International Standard SA 8000 “Social Responsibility”; a unified understanding of social responsibility and detailed instructions for all organizations of the International Standard ISO 26000:2010 “Guidelines for Social Responsibility”. It examines the key ways in which a company embraces social responsibility, which includes four types of social responsibility: philanthropy, promoting volunteerism, ethical labor practices, and environmental change. It was noted that by the beginning of 2022, more than 15,000 companies had published reports on social responsibility according to GRI standards. In Ukraine, non-financial social responsibility reporting has been used by Nibulon, Lifecell, Auchan Retail Ukraine, Metinvest, Obolon, SE “Antonov” and others for a relatively long time. As a result of the coronavirus epidemic, which took over the entire country, and especially the aggression of Russia, a difficult period of economic stagnation of Ukraine was caused. At the same time, the course towards European integration remains unchanged. This actualizes the issue of bringing the practices of Ukrainian enterprises closer to European norms and rules, as well as strengthens the need for them to report to society for the implementation of production programs, the development of various spheres and types of activity, as well as the solution of social and ethical problems of national revival.