Issue №: 6 (34)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
CORPORATE SOCIAL RESPONSIBILITY OF MODERN BUSINESS
FOSTOLOVYCH Valentyna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University (21008, Vinnitsa, 1, Soniachna Str., e-mail: vfostolovich@gmail.com).
The article considers the corporate social responsibility as a necessary fundamental component of modern business. The demand of introduction and practical implementation of social projects in parallel with the organization and conduction of the main activity of the business structure of any organizational form is investigated. The research has been carried out on the economic feasibility of implementing the United Nations Development Goals. The main conditions and principles to be followed by the company, which aims to implement an innovative model of integrated management towards sustainable development are studied. Basic tools and additional features that the company receives when entering the UN Global Contract are analyzed. The main aspects of reporting on corporate social responsibility and the feasibility of its formation at the enterprise are presented. The specific impact of social-oriented projects on economic performance of enterprises is shown. The expediency of formation and disclosure in the form of reporting on the level of progress of the participants of the UNODC and analysis of the impact of the implemented initiative on economic, environmental and social parameters in the Platform for Sustainable Development Sustainability Reporting Platform of the United Nations Organization is examined.
1. Koncepcija Nacional'noi' strategii' social'noi' vidpovidal'nosti biznesu v Ukrai'ni [Concept of the National Strategy of Corporate Social Responsibility in Ukraine]. (n.d.). svb.ua/sites/default/files. Retrived from http://svb.ua/sites [in Ukrainian].
2. Merezha Global'nogo dogovoru OON v Ukrai'ni [UN Global Compact Network in Ukraine]. (n.d.). informatsiinyi-tsentr/news Retrived from http:// http://www.un.org.ua [in Ukrainian].
3. Strategija spryjannja rozvytku social'noi' vidpovidal'nosti biznesu v Ukrai'ni na period do 2020 roku [Strategy of promoting the development of social responsibility of business in Ukraine for the period till 2020] (n.d.). svb.ua/sites [in Ukrainian].
4. Ugoda pro asociaciju mizh Ukrai'noju, z odnijei' storony, ta Jevropejs'kym Sojuzom i jogo derzhavamy-chlenamy, z inshoi' storony [The Association Agreement between Ukraine, on the one hand, and the European Union and its member states, on the other hand] (n.d.). euroua.com/association/eu-ukraine-association-agreement. Retrived from https://euroua.com/association [in Ukrainian].
5. Fostolovych V.A. (2017). Osnovni aspekty suchasnogo pidhodu do systemy upravlinnja sil's'kogospodars'kym pidpryjemstvom [The main aspects of the modern approach to the agricultural enterprise management system]. Efektyvna ekonomika – Effective economy, 6, 250-261 [in Ukrainian].
6. Fostolovych V.A. (2016). Osoblyvosti formuvannja suchasnyh system upravlinnja u sil's'kogospodars'kyh pidpryjemstvah z integrovanoju systemoju ekologichnogo menedzhmentu [Features of the formation of modern management systems in agricultural enterprises with the integrated system of ecological management]. Biznes Inform – Business Inform, 5, 122-127 [in Ukrainian].
7. Aras G. (2010). Managing corporate performance: Investigating the relationship between corporate social responsibility and financial performance in emerging markets / G. Aras, A. Aybars, O. Kutlu // International Journal of Productivity and Performance Management. Vol. 59. № 3. 229-254 [in Ukrainian].
8. Chin H.-L. (2010). On the determinants of corporate social responsibility: International evidence on the financial industry. Journal of Business Ethics. Vol. 93. № 1. 115-135 [in Ukrainian]. 9. Global Compact Network Ukraine (2018). Retrived from https:/globalcompact.org.ua.
10 Swanson D.L. (1995). Addressing a theoretical problem by reorienting the corporate social performance model. Academy of Management Review. 20(1). 43-64.
11. Wartick S.L. Cochran P.L. (1985). The evolution of the corporate social performance model. Academy of Management Review. 10 (4). 767 p.
12. Wood D.J. (1991). Corporate social performance revisited. Academy of Management Review 16 (4). 713 p.
13. Pravdyuk N.L. (2017) Sotsialni aspekty bukhhalterskoho obliku [Social aspects of accounting]. Economy. Finances. Management: topical issues of science and practice. Vol. 12. Pp. 91-102 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
