Introduction. Increasing geopolitical challenges are prompting businesses and investors to reassess their priorities in terms of strengthening social responsibility. Accordingly, the influence of ESG criteria (environment, social impact and corporate responsibility) and the role of social investment are growing. Assessment of sources of financing for social investments is becoming increasingly important. In particular, in Poland, in all key areas of business and among investors, more and more attention is being paid to ESG criteria, social entrepreneurship support programs, the development of online platforms and IT technologies for attracting social investment. The full-scale invasion has led to a growing need for social investment to support social and humanitarian initiatives, as well as initiatives to rebuild Ukraine's economy. Accordingly, the study of the strengths and weaknesses, as well as opportunities and threats to financing social investments from various sources is becoming relevant. Problem Statement. Analysis of the main sources of social investment financing in Ukraine and Poland. The purpose is to substantiate the main sources of social investment financing based on the cases of Ukraine and Poland. Methods. General scientific methods of analysis, synthesis and induction, as well as methods of expert evaluation, SWOT analysis and case method were used to assess the features of attracting social investment from various sources. Results. The key sources of social investment financing are analyzed, namely self-financing (bootstrapping), public funding, crowdfunding, and grants. The study provides specific case studies and explanations of the practices of using resources. The analysis of certain theoretical aspects and practices allowed us to identify the strengths and weaknesses, opportunities and threats for each of them. In particular, in the context of assessing self-financing, the mechanism of bootstrapping is considered, and examples of its application to finance social enterprises in Ukraine and social cooperatives in Poland are given. Public funding allows achieving strategic goals of socio-economic development through the implementation of relevant programs and strategies. Examples of plans for public financing of social investments in Ukraine and the Program Inwestycji Strategicznych in Poland are considered. The crowdfunding market in Ukraine and Poland is analyzed in terms of the models of crowdfunding organization in accordance with the functional approach, as well as the place of both countries in the global crowdfunding landscape. Grant funding practices are considered on the example of Google initiatives. Conclusions. The full-scale invasion had an impact on changes in social investment in both Ukraine and Poland. Strengthening the financing of social investments in Ukraine is possible by raising awareness of domestic social entrepreneurs about existing alternatives for financing social investments, reducing bureaucratic barriers to obtaining state support, creating infrastructure for accessing resources and tracking expenditures. In Poland, it is important to intensify programs to strengthen social investments financing through self-financing, local and regional initiatives. At the state level, it is important to review the mechanism for financing social investments in terms of increasing its flexibility and ability to respond quickly to changes in social needs.
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