Legal relation in conditions of functioning of the principles of solidarity and social responsibility

Aim. The presented study aims to investigate international best practices and prospects for improving sustainable business development management based on the principles of social and environmental responsibility in the context of the digital transformation of the Russian economy.Tasks. The authors analyze the modern Russian experience, model international best practices, and determine the prospects for improving sustainable business development management based on the principles of social and environmental responsibility in Russia in the context of the digital transformation of the economy.Methods. The scale of the results of sustainable business development in 2022 and the favorability of management factors in Russia are determined in comparison with the global average values of the corresponding indicators. A regression dependence of the results of sustainable business development management on the factors of responsible management and high-tech management is established. It is predicted that the results of sustainable business development management will change if the influence of high-tech management factors is optimized.Results. It is revealed that high-tech management factors make a greater contribution to the results of sustainable business development management based on the principles of social and environmental responsibility compared with responsible management factors. Based on this, a new approach to sustainable business development management based on the principles of social and environmental responsibility is proposed. The new approach relies not only on human resources and entrepreneurial ability, but also on technological resources. This is achieved with the help of high-tech management based on digital technologies.Conclusions. The new approach to sustainable business development management proposed in the study, which is based on high-tech management, is recommended for practical application in modern businesses to increase the effectiveness of corporate social and environmental responsibility. This will make it possible to further increase the environmental efficiency of the Russian economy by 71%, the quality of life by 66.44%, and the sustainable development index by 10.82%.

The article is devoted to improving methods for assessing the degree of compliance with the principles of social responsibility in the field of labor remuneration of Ukrainian enterprises. The authors propose methods for calculating indicators suitable for evaluating both the dynamics of the spread of the principles of business social responsibility and for comparing the results observed in different types of economic activity. In particular, it is proposed to supplement the assessment based on the ratio of labor productivity growth rates to the growth rates of wages with the use of the index of inequality of factor income distribution, which will reflect the ratio of per capita personnel costs to per capita incomes from profit per recipient of such type of incomes. That ensures an advantage compared with common indicators, which are not suitable for comparing the extent of implementation of social responsibility principles in different branches of the economy.It is substantiated that the period since the beginning of the full-scale Russian military invasion is characterized by an increase in the susceptibility of Ukrainian businesses to the principles of social responsibility, which is manifested in the equalization of the distribution of factor income. Despite the processes of forced militarization of the economy, the growing share of capital-intensive economic activities, and the intensification of production concentration, since the beginning of the full-scale war, Ukrainian businesses have mostly maintained the share of wages in the value added, which indicates the importance of institutional prerequisites for strengthening the social responsibility of business, in particular regarding wages. The factor inequality of income distribution has also decreased, as evidenced by the dynamics of the index calculated according to the author's methodology. The use of the proposed tools allows for improving the analytical support for the development of state policy on the regulation of incomes and wages, more accurately determining the current “margin of safety” that enterprises have to improve the conditions of remuneration.

Purpose: The aim of the research is to activate the influence of strategic mind to enhance the principle of social responsibility in Dhi Qar Oil Company. Theoretical Framework: Recent literature indicates a growing trend towards applying the principle of social responsibility, transforming it into a competitive strategy among organizations, especially when possessing strategic mind to devise implementation steps (Khouj, 2020:84). Design/Methodology/Approach:We analyzed the literature and activities advocating for the implementation of the principle of social responsibility using the scale (Schwartz & Carroll, 2003:67) in various organizations. We also examined the impact of possessing a strategic mindset, as measured by (Pisapia et al., 2005:60), on achieving desired outcomes through local, regional, and international research and studies in this regard. Results: The research findings indicate a significant direct positive relationship between strategic mind and social responsibility overall, particularly concerning the economic dimension. A set of recommendations was provided to rectify the nature of these variables in practice, in line with research trends. Research, Practical & Social implications: We propose that organizations integrate the implementation of the principle of responsibility into their future strategies, considering it a competitive advantage to be achieved. Originality/value: The results indicate that the application of the principle of social responsibility has begun to be implemented in organizations, especially those with a strategic vision derived from their strategic mind leaders, achieving levels of satisfaction and approval from stakeholders. Research Type: Research Paper

Objective: Corruption, seen as the abuse or misuse of power or trust for one's benefit instead of the purpose for which that power or trust was granted, has caused problems for many countries and the principles of Social Responsibility through the models of Carroll and Schwartz and Corporate Governance (have been pointed out in the literature as a mitigating agent of this problem. On the other hand, other research indicates the need to be cautious when guided by the mentality of the Agency Theory, which defends it as a neutral and sufficient instrument to mitigate corruption problems. Method: This study consists of a theoretical essay based on a bibliographical survey that exposes the themes of Corruption, Social Responsibility, Corporate Governance, and Agency Theory. It surveys the different definitions, lines of research, lines of thought, supporting theories, dualities, and conflicts around the mainstream. Results: The study's justification is centered on the perception that while studies have empirically tested the relationship between corruption and countries' accounting environments, only some have dedicated themselves to critically reflecting on the knowledge produced about this relationship. Originality/Relevance: In the context presented, a good governance structure is recommended for effective administration and management in anti-corruption bodies. The principles of Corporate Governance and Social Responsibility, which are Transparency (disclosure), Accountability, and Fairness, align with the principles of Agency Theory, which are mainly related to ethics and morality in interpersonal relationships in organizations. Theoretical/methodological contributions: This contribution is intended to reflect on the need for organizations to contribute to the fight against corruption in their relations and to the realization of a socially responsible administration through Corporate Governance and Agency Theory, with consonance between the objectives of shareholders and agents in an intermittent fight against corruption.

Introduction. In modern conditions, the development of a green economy is becoming one of the priority areas of modern global development, aimed at ensuring sustainable economic growth taking into account environmental constraints. The integration of the principles of social responsibility into the economic activities of enterprises creates the prerequisites for a harmonious combination of economic, social and environmental interests. All this requires in-depth research into the main aspects of the formation of a green economy on the principles of social responsibility, as well as identifying ways to increase the effectiveness of its implementation in business practice. The purpose of the article. The purpose of the study is to identify key mechanisms for integrating the principles of social responsibility into the business processes of enterprises, assess their effectiveness for economic and environmental development to ensure a harmonious balance between socio-economic goals and the preservation of ecosystems. Methods. The research process used an interdisciplinary approach, which includes an analysis of the theoretical foundations of the green economy and social responsibility, as well as approaches to their implementation. Systems analysis methods were used to assess the relationships between economic, social and environmental components, as well as comparative analysis to study international experience in implementing the green economy. Empirical methods were used to identify current problems and prospects for business development in the context of a socially responsible approach. Results. The article examines the role of social responsibility as a fundamental basis of a green economy, which contributes to the harmonious combination of economic, environmental and social interests. The mechanisms of integrating the principles of social responsibility into business processes are analyzed, which include the introduction of environmentally friendly technologies, the reduction of harmful emissions and the rationalization of resource use in economic processes. The need to implement a strategy of socially responsible development in the activities of business entities is proven to ensure business competitiveness and promote environmentally safe conduct of economic activity. Social responsibility is defined as a functional tool for achieving sustainable economic progress and environmental protection. An organizational and economic mechanism for the functioning of a green economy based on social responsibility is formed. Conclusions. It has been proven that the development of a green economy based on social responsibility is an important tool for ensuring sustainable economic growth that takes into account the environmental and social needs of society. It has been determined that the integration of these principles into the activities of enterprises contributes to increasing competitiveness, preserving natural resources, and forming a positive social reputation of business.

The article analyzes the concept of social responsibility; concepts used by Lithuanian scientists areprovided; the content of corporate social responsibility and the main trends defining social responsibility principal provisions in accordance with which the organizations of Global Compact network are functioning. The article analyzes the principles of ethics and sustainability as important components in the context of corporate social responsibility; highlights the connections of following ethics; sustainability and social responsibility principles and the significance in shaping the company's reputation; thereby assuring stakeholders’ (employees; the public) favour for the organization carrying out any economic activities (services; production; trade)

This scientific article is devoted to the study of the influence of social responsibility (CSR) on the competitiveness of enterprises. The study of the competitiveness of enterprises and their products is the subject of attention of leading scientists both abroad and in Ukraine. However, in the conditions of the modern economic environment, the improvement of competitiveness is achieved through the implementation of the principles of corporate social responsibility. Following the principles of social responsibility, business ensures sustainable development, takes responsibility for solving some social problems, easing the burden on relevant state bodies, and establishes relationships with potential consumers of their goods and services.That is, as a result of such interaction, everyone gets what they want: people –an improvement in the quality of life, the state –a reduction of problems, which means a more stable situation in the country, for the company it is a positive reputation that gives reliable partners, increased profits, assistance from the state and a certain power over important processes in the country.Abroad, this practice is already fixed at the legislative level and is more the rule than the exception. The companies' goal is not just to make a profit, but to respond in a timely manner to the needs of citizens, partners, and the environment.Analyzing the theoretical aspects of social responsibility and its relationshipwith competitiveness, the article examines the role of CSR in the formation of a positive image of the company and the attraction and retention of the client base. Strategies for implementing socially responsible management and the interaction of management and employees in this process are being studied. This article is aimed at deepening the understanding of the role of social responsibility in the modern business environment and its impact on the competitiveness of companies

The purpose of the article is to provide a scientific and analytical assessment of the social responsibility of an agricultural enterprise in the projection of determining the impact of its social capital on the implementation of the principles of corporate social responsibility. Research methods. The research used dialectical methods of cognition of processes and phenomena, monographic method (genesis of scientific achievements of domestic and foreign scientists on the problems of corporate social responsibility of agricultural enterprises), empirical method (on a comprehensive assessment of the current state of the object of study), comparative analysis and problems of implementation of the principles of social responsibility of business in the countries of the world and in Ukraine), abstract-logical (theoretical generalizations and formulation of conclusions). Research results. In the process of studying the development of corporate social responsibility the author's interpretation of its essence is formulated, the experience of advanced domestic and foreign companies on the implementation of its principles as the main business strategy is studied, its assessment for advanced domestic agricultural enterprises is made on the basis of improved methodology. The role of social capital in the implementation of corporate social responsibility is determined, as well as the institutional transformations in the field of its implementation, which affect the formation and use of social capital itself. Scientific novelty. Theoretical provisions for formulating the essence of the concept of corporate social responsibility have been further developed. Improved methods for assessing the level of social responsibility of agricultural enterprises. The causal links between social capital and corporate social responsibility are identified. Practical significance. Along with some positive developments in the implementation of corporate social responsibility, shortcomings in the practice of its dissemination have been identified. Proposals have been made to eliminate them through the accumulation and efficient use of social capital. Tabl.: 5. Figs.: 3. Refs.: 30.

Three Models of Corporate Social Responsibility: Interrelationships between Theory, Research, and Practice

Društveni učinci tvornice u lokalnoj zajednici

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.

The article explores the methodological foundations of the formation of an effective personnel assessment system based on social responsibility. It is determined that motivation plays a crucial role in the structure of a modern company, it permeates the organizational, economic, social and psychological spheres of interactions, thus, it is a circulatory system of the enterprise, which will enable all other bodies to function normally. It is determined that the main goal of enterprises in a competitive environment it becomes the development of strategies for the development of professional competence of enterprise personnel, where the main role is given to assessment, which is aimed at identifying the potential of each employee. The necessity of applying modern methods of personnel assessment based on the principles of social responsibility, as well as the importance of involving staff in regular assessment, including self-analysis and self-development, was emphasized. The feasibility of developing an integrated methodological approach to the formation of an appropriate staff assessment based on the principles of social responsibility as an important element of effective management is substantiated. A comprehensive assessment of the personnel of the enterprise on the principles of social responsibility to increase its competitiveness is proposed.

This study investigated the extent to which consumers of microfinance services perceive that there is a relationship between the type of financial services they receive and the principles that govern socially responsible practices. Specifically, the study investigated the extent to which managers and consumers of selected microfinance institution and new age banks in India perceived the financial services provided in the context of well known corporate social responsibility (CSR) principles. To achieve this, the study utilised a mixed method approach and design involving quantitative and qualitative techniques. In so doing, the study conjointly drew on selected CSR theoretical frames including Legitimacy theory, Stakeholder Theory and Attribution Theory to gauge managers’ and consumers’ evaluations. Specifically, it was expected that by pursuing a series of nominated objectives, this frame would help assess managers’ and consumers’ reactions to and perceptions of financial services as socially responsible entities as well as selected financial services, in the context of corporate social responsibility (CSR) principles. Managers and consumers views on CSR were collected using interviews and surveys involving the validated Lundstrom and Lammont (1976) instrument. The data was then subjected to appropriate quantitative and qualitative techniques to ascertain levels of (non) significance in the relationship between microfinance institutions’ CSR related initiatives and the managers’ and consumers’ CSR evaluations. The findings reveal that the consumers of microfinance under the CSR banner do not believe in the sustainability of the initiatives and they do not have much hope that these programmes will actually lift them sufficiently above the poverty line. The study also finds that managers of new age banks and microfinance institutions feel that much more could be done in making these programmes sustainable. However both the managers and consumers are generally satisfied by the CSR initiatives of MFIs, including glocalisation. Interestingly there is no real correlation between CSR initiatives and repurchase intentions among consumers. Finally, and based on the findings, the study offers, important managerial implications as to the utility of corporate social responsibility principles in the maintenance of sustainable business practices and consumer satisfaction.

In the theory of corporate governance, it is a widely recognized fact that a company adhering to the principles of corporate and social responsibility has a higher level of security for investment, development of partnerships, public trust, and consumer loyalty to its products. For investors, high international ratings of a company in compliance with ESG principles and standards serve as an indicator for the development of partnership relations, providing an additional advantage in establishing the position of a strategically important partner. The voluntary social commitments undertaken by companies create a positive image for society, employees, consumers, and enhance their competitive positions in international markets. This serves as a criterion that the company is responsible in matters of occupational safety for its employees, environmental protection, support for biodiversity, and so on. Conversely, the absence of such an ecological and social image significantly complicates business operations and creates certain risks in the formation of corporate security. Therefore, there has been a considerable increase in the interest of international companies in assessing the level of compliance of their activities with ESG criteria. The article proposes using the European Foundation for Quality Management (EFQM) excellence model to evaluate the levels of sociality, ecological sustainability, and quality of corporate governance. A system of criteria and indicators has been developed for this purpose, along with recommendations for establishing an expert commission to conduct the assessment. The results of the evaluation will enable the formation of a comprehensive set of organizational measures aimed at establishing corporate security based on the principles of social and ecological responsibility.

The development of information technology and social media has brought about significant transformations in social interactions, creating a complex and inclusive digital space. However, the phenomenon of cancel culture in Indonesia creates complex ethical, social and political challenges. Cancel culture often triggers collective judgments that ignore principles of justice and social responsibility, exacerbating social polarization and expanding the space for extreme views. This study uses a descriptive qualitative approach to explore the dynamics of cancel culture, involving research subjects such as social media users, public figures, communication experts and political actors. The results reveal that the lack of regulation and digital literacy contributes to the manipulation of digital space, where acts of mass judgment are often repressive and used as a politicization tool. To overcome this challenge, a holistic approach is needed that integrates legal regulation with the strengthening of digital literacy that builds critical and ethical awareness in the digital space.