SOCIAL RESPONSIBILITY OF BUSINESS AS A TOOL FOR IMPLEMENTING THE PRINCIPLES OF SUSTAINABLE REGIONAL DEVELOPMENT

Анотація

Among the most effective mechanisms for social development and institutional modernization of the national economy in European practice is the system of social responsibility of business. Given the European integration trajectory of Ukraine's economic development, the issue of aligning social responsibility of business standards with European norms remains a subject of debate and requires further research. The implementation of European legislation on social responsibility of business standards is a crucial task in Ukraine's reform process, as it can serve as a foundation for modernizing the institutional environment of the national economy and as an indicator of its success. We believe that the primary priorities for developing of social responsibility of in Ukraine should include: state promotion of the importance of social responsibility of business, its benefits, and its necessity for society; the creation of a state fund and the allocation of local budget funds for partial co-financing of social projects implemented by private enterprises; the provision of various tax incentives and moral encouragement for entrepreneurs who invest in socially important projects; and the introduction of mandatory social reporting at the national level for companies eligible to list shares on stock exchanges, participate in government tenders, obtain certain licenses etc..

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