The article carries out a study on the main provisions of the stakeholder theory and the definition of the concept of «stakeholder». A classification is provided and a scheme of stakeholder groups from the position of their interaction with the enterprise is built up. Stakeholders are divided into internal ones, i.e., those that have a direct impact on strategic and operational activities, and external ones, i.e., those that indirectly influence the activities of enterprise. It is identified that all groups of interested parties that influence the achievement of the goals and results of enterprise are its stakeholders, and their interests must be taken into account in the process of activities and management of the enterprise. The AA1000SES standard (Stakeholders Engagement Standard) is considered and it is determined that the implementation of this standard indicates the readiness of the enterprise to conduct activities on the basis of the principle of transparency, that is: to report to interested parties; have readiness to respond to the stakeholders’ concerns and questions; to comply with legislation, standards, principles, codes and other voluntary obligations. The stages of defining stakeholders and their impact on enterprise in both foreign and domestic practice are considered. International practice of interaction with interested parties is investigated and its similarity with the national one is noted. It is summed up that at foreign enterprises the work is carried out more in terms of key stakeholders, while domestic enterprises try mainly to cover the participants of the «far circle». The scheme of the process of managing relations with interested parties at the enterprise is built up and it is determined that the process of transition from one stage to another is carried out through the implementation of management procedures, i.e., the stages of the process of managing stakeholder relations at the enterprise. The basic principles of the system of management of relations with interested parties are considered and it is established that adherence to these principles makes it possible to improve the process of managing relationships with stakeholders. The practical significance of the obtained results is that they can be the theoretical and methodological basis for further research of the problems of managing the relations between Ukrainian enterprises and stakeholders.
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