Increase Of Investment Attractiveness Research Articles

Voluntary agricultural insurance in the Republic of Kazakhstan based on the example of perennial plantings

The goal is to assess the potential of voluntary agricultural insurance in Kazakhstan using the example of perennial crops, determine demand and market readiness, and identify difficulties faced by agricultural producers and insurance companies. Methods - to solve the problems, content analysis method was used, which is aimed at studying problems related to state support of agro-industrial complex, data, statistical indicators were considered as information base, as well as review of literature on the topic, legislative acts and state policy in the field of agriculture and agricultural insurance, experience of economically developed countries were studied. The results show the possibility of the presence of agricultural risks and uncertainties with focus on insurance of perennial crops, prospects and barriers that impede its development in conditions of sharply continental climate, scarcity of water resources and unstable economy. Conclusions - voluntary insurance protection is an effective tool for mitigating financial losses in agricultural production in Kazakhstan. The author notes the need to increase financial resources and strengthen consulting work focused on understanding the benefits of agricultural insurance by business entities; creating effective mechanisms for distributing insurance payments and developing affordable insurance products that take into account the needs of the farmers. The most flexible insurance conditions, minimum list of documents for concluding an agreement, transparent methods for establishing the amount of insurance compensation and settling losses, increasing investment attractiveness, and using international experience taking into account the needs of Kazakhstani agricultural producers are required. The role of insurance services as one of the most common methods of reducing farmers' losses from natural and climatic changes, will increase.

“Green” business in agricultural sector of Kazakhstan: socio-economic and environmental stability

The goal is to show the advantages and opportunities of “green” business in agriculture. One of the main directions of implementation of the Action Plan for the implementation of the Concept of transition of the Republic of Kazakhstan to “green” economy for 2021-2030 is to solve the problems of ensuring food security, increasing soil fertility, using innovative, resource-saving technologies, combating the destruction of biodiversity, etc. Methods - the article analyzed statistical data series, studied the scientific works of domestic and foreign researchers. Results - the main elements of organizing “green” activities in agricultural sector are identified and factors contributing to the expansion of the scope of ecological farming, “green” technologies, development of research projects, and creation of jobs for development of sustainable agricultural production are considered as condition for the supply of high-quality and healthy food products, maintaining a balance of renewable and non-renewable resources, minimizing harm to ecosystems. Promising directions for functioning of agribusiness during transformation to “green” economy are outlined. Conclusions - regions need to develop strategy that will improve the state of the environment and improve the level and quality of life of the population. The main principle of “green” entrepreneurship is expanding zones of organic agricultural production and increasing export of environmentally friendly products, stimulating the influx of investments, introducing certification, labeling and marketing strategies, cooperation with international organizations and research centers. For these purposes, effective and efficient public policy measures are required. Using integrated approach based on digital economy will reduce costs, increase investment attractiveness, reduce production costs and attract agricultural producers to agribusiness.

Rational agricultural land use

The goal is to study the importance of rational use of land area for cultivation of crops. At the same time, a decisive role is assigned to increasing their productivity in order to ensure food security of the republic. Methods – economic-statistical, factor analysis and marketing research. Results – the need to improve the mechanism for the return and redistribution of empty unused in agriculture has been identified. It was determined that their status should be increased in order to be involved in agricultural turnover. The forecast for the sown area and the efficiency of cultivating crops has been calculated. The authors note that the return of unused lands to agricultural use will increase their productivity by up to 32%, and will also meet the need for agricultural products. Conclusions - it is necessary to accelerate the process of transferring this category of land to the state for their full exploitation for agricultural purposes, since the area of arable land for agricultural purposes is decreasing, which negatively affects the productivity of some agricultural plants. Rational land use in agriculture and solving the country's food problem contribute to increasing soil fertility, combating erosion, which poses a significant threat to the sustainability of agroecosystems, and reducing their degradation. In countries with developed economies, a systematic land accounting method is used. Its distinctive characteristic is the ability to carry out registration and accounting activities with land plots within the region and low unit costs. In Kazakhstan, it is advisable to use this approach in relation to agricultural lands, a significant share of which constitutes the country’s land fund. The proposed methods will reduce the number of abandoned land masses, increase investment attractiveness, and also support peasant (private) farms.

The state and problems of development of domestic start-ups in international markets during the war

Introduction. Start-ups are one of the accelerators of developing the innovation potential of the modern economy. In the problematic socio-economic conditions created by a full-scale war, start-ups can respond flexibly and quickly to the critical needs of society. Ukrainian start-ups have been actively developing in domestic and foreign markets in recent years. However, the full-scale invasion also created several problems for its functioning. It is worth noting that amid the war, the entry of Ukrainian start-ups into international markets allows them to diversify existing risks and creates additional development opportunities. We are discussing increasing market share, product and geographical diversification, additional export earnings, gaining experience abroad, attracting foreign investment, etc. The purpose of the paper is to identify and study the state and critical problems of the development of start-ups when entering international markets, taking into account the impact of full-scale war. Results. The study found that under the current war conditions, Ukrainian start-ups have been forced to expand their activities to international markets to diversify risks and increase investment attractiveness. At the same time, the full-scale invasion has created new challenges and problems for the development of Ukrainian start-ups at home and abroad. Thus, the study identified the main problems of entering and operating start-ups in international markets: the formation and functioning of a start-up team, attracting start-up financing, adapting to the regulatory framework for start-ups abroad, cultural and linguistic differences, and adapting products or services to a foreign market. It is worth noting that one of the main problems caused by the war was the reduction in investment in domestic start-ups. Conclusions. Thus, an important task today at various levels is ensuring start-ups' progressive development based on practical solutions to existing problems. After all, Ukrainian start-ups have great potential and can succeed internationally with the proper government support and competent management.

Forecast Guidelines for Investments in The Republic of KARAKALPAKSTAN

The article provides a scientific, theoretical and practical analysis of the state of investment attractiveness of the Republic of Karakalpakstan. In particular, the essence of the attractiveness of the region is highlighted in terms of the expected results of attracting investments in economic sectors. The article also explores and analyzes the issues of forecasting investments in the region of Republic of Karakalpakstan while increasing investment attractiveness. In particular, the features and priority directions for the growth and development of the investment environment in the region have been identified. In accordance with the extrapolation method and trends obtained from the results of development trends, scenario forecasts for investment in fixed assets have been developed. The authors also made recommendations on ways to achieve increased investment in the socio-economic development of the region of Republic of Karakalpakstan, as well as the volume of small business and entrepreneurship in industry for the future.

Financial modelling of cash flow management for agribusiness security: Accounting and analytical aspect

The study related to cash flows of agricultural enterprises is relevant, since the agricultural sector is one of the key sectors of the national economy, and food security of Ukraine is becoming a strategic priority in the context of post-war reconstruction and requires effective management approaches to increase investment attractiveness and sustainable development in the field of agricultural activities. The purpose of this study was to analyse, develop, and improve the existing priority approaches to cash flow management for the financial security of agribusiness, considering the accounting and analytical aspect. Among the methods used were the statistical method, forecasting, and financial modelling methods, analytical method, and discounting method. During the study, an analytical assessment and modelling of the prospects for changes in the net cash flow of an agricultural enterprise in the medium term was carried out, the need to use actuarial accounting and reporting to attract the necessary amount of foreign investment in the development of the industry in the context of financial security of farmers was determined. The role of actuarial accounting support in managing the value of agribusiness for its financial security was investigated. The study modelled the process of cash flow management at the agricultural enterprise PJSC “Agrofirma “Provesin”. The study investigated actuarial information support from the actuarial accounting system for assessing the prospective changes in the property potential of agribusiness. It was noted that cash flow management in agriculture involves the use of innovative accounting and analytical management support, which would help to improve the image of investment attractiveness in foreign markets. The practical significance of this study lies in the development of concrete practical recommendations for the top management of agricultural enterprises to effectively attract the necessary amount of financial resources for sustainable development and post-war recovery of agribusiness

Investment attractiveness of enogastronomic destinations

Tourism is a multiplier of socio-economic development, a vital sector of the economy with significant investments and a wide range of dynamically developing sectors of the national economy. One of the priority directions for the development of modern tourism is the support and development of domestic and inbound tourism. An important research direction is the study of investment attractiveness in tourist destinations. Therefore, the need to attract investments in the service sector, the development of enogastronomic destinations that form a specific tourist product, will contribute to the development of entrepreneurship in this area, increase the economic effect and development of rural areas, which is an essential direction for ensuring sustainable development. The publication aims to research ways to increase the attractiveness of investment in enogastronomic destinations to increase their competitiveness. The article examines the issues of research on inestimities and ways of increasing investment attractiveness in enogastronomic destinations. The essence of the concepts "investment", "investment attractiveness", "public-private partnership" was determined. It is substantiated that until 2020, a positive trend was observed regarding the volume of capital investments in the country's economy. It has been proven that in modern conditions, an essential place in investment activities is the introduction of investments in tourist activities and developing tourist destinations. Factors affecting the assessment of investment attractiveness are determined. It is substantiated that public-private partnership is one of the critical mechanisms for implementing the policy of increasing investment attractiveness to solve significant socio-economic problems. The essence of public-private partnership in forming the investment attractiveness of food and wine destinations and the result of the interaction of the public and private spheres have been determined. The interaction of the state and business to solve socially significant tasks becomes relevant in connection with globalization, increased competition on the world market, the complication of social and economic conditions, and the need to ensure the appropriate competitiveness of domestic goods and services. A key factor of public-private partnerships in forming investment attractiveness and developing food and wine destinations is the guarantee of benefits from the joint use of resources. Keywords: tourism, enogastronomic destination, investment, investment attractiveness, public-private partnership

СОВРЕМЕННЫЕ МЕТОДЫ ПОДДЕРЖАНИЯ УСТОЙЧИВОГО РАЗВИТИЯ ОРГАНИЗАЦИИ

This article highlights the relevance of the study of modern economic factors contributing to the sustainable development of the organization. The work focuses on the analysis of key factors such as improving the efficiency of resource management through the use of energy-efficient technologies, improving the image and reputation of the organization through CSR, compliance with regulatory requirements through the introduction of an environmental management system, access to new markets through the development of innovations, reducing risks through risk management. It also considers such factors as strategic planning, attracting and retaining talent through the development of personnel and corporate culture and increasing investment attractiveness through partnerships with environmentally responsible investors. The paper emphasizes that despite the significant advantages of each of the methods, there are certain disadvantages, such as the high cost of implementation, the need for significant investments in social projects and staff training, as well as the risks of loss of investment in innovation. The paper also examines some mathematical methods and tools used to maintain the sustainable development of an organization, namely: linear programming, life cycle analysis, network analysis, machine learning methods, statistical analysis and risk modeling, decision support systems, modeling and forecasting of personnel needs.

The scientific-methodical approach to assessing the investment attractiveness of territories

The deepening of international integration and the expansion of economic cooperation leads to the strengthening of the influence of external factors on the socio-economic development of individual countries, among which investments occupy a special place. The inflow of foreign capital facilitates the solution of many problems faced by the country-importer of capital, therefore the attraction and effective inclusion of foreign investments in the system of factors of economic growth is the most important strategic and tactical task of any European country. The article aims to assess the investment attractiveness of Northern European countries and the degree of connection between its main dimensions, identifying internal and external factors for this. External factors are characterized by the country's ability to attract new resources. In this context, the openness of the economy, FDI and the number of foreign tourists are taken into account. Internal dimensions include five groups of indicators: socio-economic, infrastructural, innovative and research, energy resources and agricultural. On the basis of entropy methods, an approach was developed to assess the degree of connection between the main dimensions of investment attractiveness. The countries that were the subjects of the study for the period 2000-2021 were Finland, Norway, Estonia, Lithuania and Latvia. The analyzed data were obtained from the World Data Bank. The conclusions showed that the highest degree of connection of integrated investment attractiveness in 2010-2021 was the most attractive for investment in Latvia and Estonia. In 2020, Ukraine and Norway had the lowest integrated score due to the Covid-19 pandemic. Countries that today have fairly high economic indicators and political stability (Finland and Norway) are not IPs due to the oversaturation of the capital market. For Ukraine, the most destabilizing indicators of investment attractiveness were the introduction of innovations and the conducting of scientific research. Thus, the number of scientists from 2010 to 2021 decreased by three times, and the amount of research and development expenditures in relation to GDP doubled. The results of the paired and integrated assessment of coordination and the relationship between the main dimensions of investment attractiveness allowed to reveal both positive and negative trends of its change, justifying the state policy of increasing investment attractiveness.

ВЛИЯНИЕ АВТОМАТИЗАЦИИ НА ИНВЕСТИЦИОННУЮ ПРИВЛЕКАТЕЛЬНОСТЬ ПРЕДПРИЯТИЯ

This article examines the relationship between the degree of automation and the investment attractiveness of the enterprise. Investment attractiveness allows you to attract additional financing for business development and, in essence, determines how quickly and how much a business can scale. At the same time, automation helps to increase the efficiency of business processes, which leads to lower costs and increased profits. Automation also shows the level of innovative development of the enterprise, which is also an integral part of increasing investment attractiveness. The article also discusses examples that show the relationship between automation and investment attractiveness.

An increase in hydrocarbon reserves of Andylakhskoye gas condensate field (Yakutia) taking into account the specifics of its geological structure

As a result of the research; a conclusion was made about the high prospects for the growth of gas reserves of Andylakhskoye gas condensate field- located within the Loglor swell of the Vilyui syneclise of the Sakha Republic (Yakutia). An increase in reserves is expected; both due to previously discovered deposits and new; more promising horizons located in the Permian deposits.It is proposed to set up seismic surveys using the 2D common depth point method within the field and the adjacent; most promising areas to increase investment attractiveness; the rational use of natural resources; and increasing gas reserves of Andylakhskoe gas condensate field. According to the results of the studies carried out in this article; the prospects for the growth of hydrocarbon reserves of Andylakhskoe gas condensate field are estimated by over 10 times of the amount.

Main directions of formation of tax policy of the organization in the conditions of introduction of ESG-technology

Aim. To consider the main problems of transformation of tax policy of the organization under the influence of ESG-regulations in the conditions of global development of integrated reporting and to establish the dependence of the level of sustainable economic development of the company, growth of its rating on the incorporation of tax policy elements into the indicators of financial and non-financial reporting.Objectives. To study the concept and significance of tax policy for the formation of qualitatively new integrated reporting; to determine the role of tax policy in improving the investment attractiveness and competitiveness of the company; to establish the impact of ESG-concept on the construction of tax policy and financial results of the company; to study the current state of the regulatory and legal framework of the Russian Federation (RF), which regulates the introduction of ESG-technology in the composition of local acts of the company.Methods. The study used private-scientific and general scientific methods, including methods of historical approach, systematization of empirical and theoretical research; analyzed the current legal and regulatory framework in the field of development and implementation of ESG-elements and identified the leading directions of tax policy formation in the conditions of ESG-rating.Results. The recommendations developed by state regulators on the formation of integrated reporting and ESG-rating of sustainable development do not reflect the tax component. In this regard, the methodology proposed by the author is designed to contribute to the formation of, in fact, an innovative complex local normative legal act, tax policy in general, which takes into account the specifics of the introduction (embedding) of ESG-components.Conclusions. Creation of a comprehensive science-based architecture of tax policy within the framework of ESG-technology will contribute to the achievement of sustainable development goals of the company. In particular, it will improve the quality of integrated reports, increase investment attractiveness, strengthen the organization’s position in ESG-ratings and reduce tax risks.

BUSINESS COMBINATION PROCESS AND ITS AUDIT REVIEW OF FINANCIAL STATEMENTS

By accelerating the transition of our economy to the International Financial Reporting Standards (IFRS), which have been used for many years in the practice of developed countries, providing foreign investors with the necessary information environment, increasing investment attractiveness and access to international financial markets

DIRECTIONS FOR INCREASING THE COMPETITIVENESS OF SMALL AND MEDIUM BUSINESS ENTITIES

The purpose of the research - to analyse the current state of competitiveness of small and medium-sized enterprises and to make recommendations based on the information obtained. The methodology of the research - during the conduct of the study, content analysis, secondary data analysis, analysis, synthesis, etc. methods were widely used. The practical importance of the research - the results of the study can be used in the development of strategies for the development of SMEs. The results of the research - scientific and technical innovation, ways of increasing investment attractiveness and state intervention were mainly mentioned as the directions for increasing competitiveness of SMEs. The originality and scientific novelty of the research - the directions for increasing competitiveness of SMEs have been comprehensively analyzed and corresponding suggestions have been made.

MODELING THE INFLUENCE OF INVESTMENTS IN FIXED CAPITAL IN THE NON-OIL SECTOR ON THE GROWTH OF MACROECONOMIC INDICATORS

The purpose of the research is to formulate proposals and recommendations regarding the evaluation of the impact of the effective use of investments in fixed capital in the non-oil sector on the growth of macroeconomic indicators. The methodology of the research is to evaluate, model and forecast the interrelationships and dependencies between the added value created in the non-oil sector, the commissioning of new fixed capital objects and investment indicators in the fixed capital using statistical and econometric methods. The practical importance of the research - the models formulated in the article can be used to determine the changing prices of GDP in the non-oil sector under the influence of investments in the future, the model established in the formation of investment policy, to compare investment levels with the growth rate of GDP and to increase investment attractiveness. The results of the research - in the article, the impact of investments on the main components of economic development, including the growth of GDP and capital funds in the non-oil sector, was analyzed using the correlation-regression method. In the analysis and research of such relations, the "Almon" method, which includes the effects on the result sign, taking into account the delay values (the effect of the delay on the result sign) was used. Based on the established model-relationship equation, an increase of 1 million manats in fixed capital investments in the non-oil sector in Azerbaijan in the studied period results in an increase of 1.67 million manats in GDP in the mentioned sector. The model built according to the Almon method shows that 57.4% of the impact of the investment on the growth of the fixed capital (ΔK) is realized in the first year, and 23.9% after one year. More than half, 86.4%, of the impact of non-oil investment on fixed capital growth (ΔK) occurs with a two-year lag, while 87.7% of the impact of investment on fixed capital growth is realized within three years. The originality and scientific novelty of the research - the evaluation and modeling of the relationship and dependencies between macroeconomic indicators were studied. The data analysis functions of the SPSS software package were used to calculate the parameters of the relationship equation and evaluate the adequacy of the established model. The investment models formed as a result of the research allow predicting the result of investment costs and can be used in the analysis and planning of investments.

Stimulation of Investment Activities to Ensure the Economic Security of the Region

Relevance. Recently, the activation of investment activity has become the main method of ensuring the economic security of the region. The current economic situation has opened up new development opportunities for the regions, which without a qualitative change in the regional investment climate, activation and stimulation of investment processes for the development of the economic sectors of the region will not be realized and will not provide the necessary level of economic security. A special role in the system of coordinated and targeted measures to attract investment is assigned to the development and implementation of non-financial instruments, which is confirmed by the laws on investment activity and on public-private partnership adopted in the Kursk region.The purpose of the study is evaluate the instruments for stimulating investment activity enshrined in the legislation of the Kursk region.Objectives: on the example of the Kursk region, to consider and systematize the instruments enshrined in the legislation to stimulate investment activity and attract investment; conduct a study of the dynamics of investments in fixed assets for 2016-2020; determine the need to use new tools to attract investment in the region's economy.Methodology. Methods of system analysis, theoretical and methodological research of literary sources, monographic and comparative methods were used.Results. The most promising instruments for stimulating investment activity have been identified for use in the region in order to increase investment attractiveness in the context of ensuring the economic security of the region. Conclusions. To stimulate investment activity in the region, it is necessary to search for new tools to attract investment, among which are public-private partnerships, the implementation of elements of the Regional Investment Standard, agreements on the protection and promotion of investments. The use of these tools to stimulate investment activity will increase the investment attractiveness and, as a result, the level of economic security of the region.

Household farms of the population in conditions of modernization of agricultural sector of Kazakhstan

Household farming contributes to a country's food security, increased livelihoods, better management of natural resources, environmental protection and sustainable rural development. The goal is to study the socio-economic characteristics of the potential of household farms in the context of modernization of agricultural sector, which determine the real competitiveness of rural entrepreneurs. Methods – analysis, comparison, generalization, allowing to identify the problems of individual-household agricultural sector of Kazakhstan, to assess the current state of the social and labor sphere of small forms of business, to show the main reasons for the reduction in employment in this segment, the backlog of rural areas in terms of social conditions of life and underestimated labor motivation due to the lack of a stable payed job. Results – the author notes that low productivity of the use of labor potential in rural families, the withdrawal of large areas of agricultural land from economic circulation and their subsequent degradation, the outflow of the population, especially young people, from the village are negative. On the basis of a sociological survey, the significance of sociocultural and motivational factors that contribute to the growth of the prestige of individual household forms and development of cooperation by uniting small farmers for the joint economic activities, expanding the scale of production, increasing investment attractiveness and competitiveness of agro-industrial complex is substantiated. Conclusions – the need for a comprehensive implementation of social, economic, environmental and spiritual interests of rural residents, assistance measures to increase production and labor resources of subjects of the rural household economy has been proved; expediency of consistent and systematic state support. All this contributes to the influx of agricultural personnel in agriculture, their consolidation in rural areas.

Analysis of Features of Investment Attractiveness of Agriculture in Kazakhstan

The article reveals the peculiarities of increasing investment attractiveness in agriculture in the Republic of Kazakhstan, that is, starting from the first years of independence, the country creates favorable conditions for attracting domestic and foreign investments to the country's economy. The possibilities of reviving real production depend on the level of their accumulation and efficiency of use, especially during a change in the geopolitical situation, against the background of which Kazakhstan may occupy one of the best positions in the world in this industry. But at the same time, investment processes in agro-industrial, and in particular agricultural production have their own characteristics due to its specifics. Attracting investment in the agro-industrial complex is a multifaceted task that covers the entire range of possible financial, economic, legal and organizational resources. Which, in turn, are aimed at developing and using optimal and effective mechanisms for investing in the agricultural sector.
 The study of the chosen topic was carried out using the following methods of cognition: dialectical method, method of theoretical analysis and synthesis of various sources of domestic and foreign literature, structural and functional method, system method, comparative method, description method, statistical methods of information processing, method of summarizing the information and materials obtained in this work.
 Having studied the works of foreign and domestic scientists on the topic of research, as well as analyzing the main socio-economic indicators of agriculture in the member states of the Eurasian Economic Union and the world as a whole, the need to use a comprehensive assessment to determine the effectiveness of investment attractiveness in the agro-industrial complex of Kazakhstan has been proved.
 Conclusion: Based on the study of this situation in the European and CIS countries, the main problems were identified and solutions were proposed to increase investment attractiveness in the agro-industrial complex, as well as methods for assessing them were systematized.

Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance

SUMMARY According to the World Economic Forum (WEF) (2022), cybersecurity risk is the most immediate and financially material sustainability risk that organizations face. Companies experience significant financial and reputational losses in the market after a cyberattack. However, companies are only required to disclose a trivial amount of information about their cybersecurity risk management efforts (SEC 2014; Newman 2018). This paper summarizes Frank, Grenier, and Pyzoha (2019), which examines whether voluntarily providing additional disclosures regarding a company’s cybersecurity efforts, with or without assurance, increases investment attractiveness. Absent assurance, voluntary disclosures about the nature and effectiveness of cybersecurity efforts are sufficient to increase investment attractiveness for companies that have not (versus have) disclosed a prior cyberattack, as investors are less likely to question the disclosure’s reliability. Assurance provides a greater benefit to companies that have (versus have not) disclosed a prior cyberattack, as they benefit more from the reliability enhancement of assurance.

Корпоративные ценности как основа деятельности компании

This article explores the changing approach to the values in the field of business, primarily in transnational corporations. Just a hundred years ago, the German sociologist Max Weber noted for the first time that values directly affect professional activity. At the moment, society’s requirements for socially responsible business conduct have increased. Violation of ethical standards by the company and its representatives can significantly affect the value of shares, income and the very existence of the company. Adventure capitalism, which sought to benefit by any means, is increasingly being replaced by rational capitalism, built on the principles of ‘universal gain’, when the desire for profit is balanced with the interests of society, and solidarity prevails over competition. Modern large companies try to adhere to the principles of ESG (Environmental, Social, and Corporate Governance). The desire to be included in ESG ratings, in which a comprehensive assessment is made on environmental, social and managerial indicators of sustainable development, is explained by the increase in investment attractiveness and the overall prestige of the company. The percentage of participants in such ratings and rankings is growing every year. More companies consciously get engaged in their organizational culture, develop ethical codes, and publish corporate values in open sources. Ensuring the understanding and acceptance of the company’s values by each of its employees, so that they can implement them in their daily work, is a difficult task, which requires in-depth knowledge in a variety of fields. The use of values by corporations as a tool in management requires compliance with high moral standards, as it is introduced into the subtle and little-studied sphere of the foundations of not only human activity, but also of the entire human existence. There is a great risk of coming to a new form of slavery instead of freedom, creativity and development. In this paper, the author analyzes the conjugating of companies’ activities with their corporate values from the point of view of social philosophy.