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INFORMATION PROVISION OF THE NATURAL RESOURCES USE BY AGRICULTURAL ENTERPRISES AS A COMPONENT OF SOCIAL RESPONSIBILITY

Вікторія ТкаченкоORCIDТетяна ХарченкоORCID

Анотація

The article analyzes the basics of information support for environmental responsibility of enterprises in Ukraine; elements of information support were established as part of social responsibility for agricultural enterprises; the importance and necessity of their application in practice is substantiated; factors of influence on the environmental safety of enterprises are identified and the current state of information support at the legislative level in Ukraine is assessed.Corporate Social Responsibility (CSR) is the responsibility of an enterprise for its direct and indirect impact on the economic, environmental and social systems in which it is embedded.In short, social responsibility is about taking into account the impact of current decisions on future opportunities.CSR in Ukraine is in its infancy.Social responsibility of Ukrainian companies, especially of agricultural enterprises, is primarily focused on labor relations and measures to protect the health and safety of consumers.Measures to protect natural resources are less common.The theoretical and practical aspects of social responsibility are investigated and the specifics and peculiarities of the development of social responsibility in the agricultural sector are determined.Environmental audit is considered as a system of measures aimed at assessing the environmental impact of the enterprise or its environmental actions.The necessity of increasing environmental social responsibility is justified in order to prevent negative effects on agriculture and the economy as a whole.It is proved that it should focus on such components as environmental analysis and audit, environmental monitoring, on-farm control, establishing a social dialogue; business self-improvement which manifests itself in responsibility for the results of labor; increased responsibility for agricultural work; open provision of information on the activities of the enterprise which affects society, the economy, and the environment.Recommended information tools for social responsibility for the use of natural resources are provided.

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