ANALYSIS OF ENVIRONMENTAL ASPECTS OF CORPORATE SOCIAL RESPONSIBILITY IN ASSOCIATIONS OF ENTERPRISES OF UKRAINE

Анотація

Introduction. The growing relationship between economic, environmental and social aspects of companies’ activities, which corresponds to the concept of sustainable development, has become today's characteristic. Administration of the implementation of environmental measures within the framework of the concept of corporate social responsibility (CSR) is an important task for modern management. Purpose. The article aims to develop theoretical bases on the environmental aspects of CSR in market conditions, to carry out the analysis of their implementation in the practice of domestic groups of enterprises and to improve the practical recommendations for improving the environmental component of CSR. Results. It has been substantiated that the concept of ecological responsibility is inextricably linked with the concept of CSR. It has been proved that a large business represented by big enterprises integrated into combinations of national origin or international corporate groups is the main subject of environmental initiatives in Ukraine. The state, problems and advantages of the development of CSR environmental aspects in Ukraine have been analysed. The range of assessment tools used by Ukrainian business entities to track the effectiveness of environmentally responsible CSR measures has been described. Measures to increase the effectiveness of environmentally responsible CSR practices for enterprises and their combinations have been proposed. They include the integration of environmental values into the mission and vision of companies, the formation of a managers’ team for the implementation of environmental projects, the environmental audits conduction, the priority of those projects where ecological effect is combined with business interests, the introduction of innovative forms of CSR, the implementation of vertical and horizontal environmental investments within the framework of business combinations.

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