{"id":13714,"date":"2020-05-20T16:09:58","date_gmt":"2020-05-20T13:09:58","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=13714"},"modified":"2020-05-20T16:18:19","modified_gmt":"2020-05-20T13:18:19","slug":"features-of-formation-of-corporate","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/features-of-formation-of-corporate\/","title":{"rendered":"Lunkina, T. & Okhota, N. Features of formation of corporate social responsibility in agrarian sector of economy: financial aspects"},"content":{"rendered":"

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JEL Classification<\/strong>: A22; L20; M14; G34
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V20(2020)-25<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Lunkina T\u0435tiana<\/strong>, Doctor of Economics, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-7252-3239<\/a>
\ne-mail<\/strong>: lunkina_tanya@i.ua<\/a><\/p>\n

Okhota Nina<\/strong>, Student of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

e-mail<\/strong>: okhotanina@gmail.com<\/a><\/p>\n

 <\/p>\n

Features of Formation of Corporate Social Responsibility in Agrarian Sector of Economy: Financial Aspects<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. Theoretical and practical aspects of social responsibility in agribusiness are considered in the article, its specificity and development features are outlined. Priority directions in social responsibility development in the agrarian sector of economy are determined.<\/p>\n

Purpose<\/strong>. Investigate the essence of corporate social responsibility as a necessary prerequisite for the effective functioning of the agricultural sector of the economy.<\/p>\n

Results<\/strong>. It is found that social responsibility is the key to effective formation of corporate social responsibility in the agricultural sector of the economy. It has been found out that corporate social responsibility of enterprises is formed both under the influence of the society and of the enterprises, which seek to find their niche in the competitive environment, increase the number of consumers, interest in cooperation of potential partners and prospective professionals-specialists.<\/p>\n

The reasons for restraining the development of corporate social responsibility are given. The priority directions of development of corporate social responsibility at the enterprise are discussed.<\/p>\n

Conclusions<\/strong>. Today, the development of a corporate social responsibility (CSR) strategy for an enterprise is one of the essential components of a successful enterprise functioning, because it transfers to the highest level of enterprise interconnection with society and is one of the most important factors on the way to economic development as an individual enterprise, so and our country as a whole. Therefore, the priority directions of development of corporate social responsibility at the enterprise are: formation of the national policy of corporate social responsibility, legislative regulation of corporate social responsibility, in particular tax privileges and other incentive measures; conducting trainings and vocational trainings for the heads of agricultural enterprises on the nature, importance and results of social responsibility, positive experience of its implementation; introduction of formation of non-financial reports at enterprises.<\/p>\n

Keywords<\/strong>: social responsibility; agrarian business; agroholdings; economic entities; agrarian sector.<\/p>\n

References:<\/strong><\/p>\n

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  1. Verba, V. (2013). Theoretical studies of social responsibility of the employer. Ukrain\u0430 : aspekty raboty<\/em>, 2, 33\u201340 [in Ukrainian].<\/li>\n
  2. Kernel: agro-industrial company. Retrieved from: http:\/\/www.kernel.ua. [in Ukrainian].<\/li>\n
  3. Kotler, & Lee, N. (2005). Corporate Social Responsibility. How to do the best possible for your company and society; Trans. from English. S. Yarynich. K. : Standard, 302.<\/li>\n
  4. Lazorenko, (2010). Principles of Corporate Social Responsibility: Trends in the Modern World Experience. Korporativnaya sotsial’naya otvetstvennost’ v Ukraine: mneniye eksperta<\/em>. K.: Stilos, 10-28. [in Ukrainian].<\/li>\n
  5. Monsanto is one of the most socially responsible companies. Official web-site<\/em>. Retrieved from http: \/\/www.monsanto.com\/global\/en\/newsviews\/pages\/monsanto-named-oneof-100-best-corporate-citizens.aspx. [in Ukrainian].<\/li>\n
  6. JV Nibulon LLC: Official web-site<\/em>. Retrieved from : http:\/\/nibulon.com [in Ukrainian].<\/li>\n
  7. Corporate social responsibility: principles of systemic action. (2007). Forum sotsial’no otvetstvennogo biznesa Ukrainy<\/em>. [in Ukrainian].<\/li>\n
  8. Ukrainian Business Social Responsibility : Survey Results. Official web-site<\/em>. Retrieved from http:\/\/brc.undp.org\/img\/ publications\/en_wdp_src_csrub05.pdf. [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 20 December 2019<\/p>\n

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    Lunkina, T. & Okhota, N. (2020). Features of formation of corporate social responsibility in agrarian sector of economy: financial aspects. Modern Economics<\/em>, 20(2020), 156-161. DOI: https:\/\/doi.org\/10.31521\/modecon.V20(2020)-25.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: A22; L20; M14; G34 DOI: https:\/\/doi.org\/10.31521\/modecon.V20(2020)-25 [\/vc_column_text][vc_column_text] Lunkina T\u0435tiana, Doctor of Economics, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-7252-3239 e-mail: lunkina_tanya@i.ua Okhota Nina, Student of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine e-mail: okhotanina@gmail.com   Features of
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