Kostyrko Alla, Candidate of Economic Sciences, Senior lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-2043-1348
e-mail: kosturkoa@gmail.com

Kovalchuk Anna, Higher Education Learners of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Pysmenna Anastasiya, Higher Education Learners of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Historical aspects of business social responsibility and perspectives for national enterprises

Abstract. Introduction. Any transformation in the economy, including innovation, should be closely linked to the level of business social responsibility increase, which is based on the interdependence of economic and social aspects of any business entity.

Purpose. The purpose of the research is to determine the prospects for increasing the social responsibility of business for domestic enterprises based on historical experience of its development.

Results. The problem aspects of the development of business social responsibility of domestic enterprises are determined based on the lack of effective state strategy and the lack of awareness of business entities regarding the benefits of social activity for society and the business itself. The complex of measures the realization of which will promote increase of social responsibility of domestic business is substantiated. The proposed measures are grouped taking into account modern conditions and trends of economic development. The following groups are developed: organizational and legal; economic; informational.

Conclusions. The analysis of the essence and stages of the basic development of business social responsibility in the world suggests that in the historical development there was a discrepancy of views and the absence of a common logical base in the interpretation and understanding of this concept. Today, the concept of corporate social responsibility is trying to be integrated into its development strategy. First of all it is about large companies and enterprises. The strategic direction should be reflected in those improvements that were or could be implemented and aimed at improving the quality and efficiency of the business processes, and ultimately, reflected on the qualitative characteristics of social life and Ukrainian society.

Keywords: corporate social responsibility, business activity, social policy, social entrepreneurship, social programs, social reports.

References:

1. Verkhovna Rada of Ukraine (1996). The law of Ukraine “The Constitution of Ukraine”, retrieved from: http://zakon.rada.gov.ua/laws/show/254k/96-vr (Accessed 13 September 2018).
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9. Oficijnyj sajt Centru «Rozvytok korporatyvnoji socialjnoji vidpovidaljnosti», [Online], available at: http://csr-ukraine.org/. (Accessed 13 September 2018).

Received: 25 September 2018

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