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Economy, finances, management: Topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (72)

Published: 2025.08.31
DOI: 10.37128/2411-4413-2025-2


Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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DIRECTIONS OF THE DEVELOPMENT OF SOCIAL RESPONSIBILITY IN THE ACTIVITIES OF SMALL AND MEDIUM-SIZED AGRARIAN ENTERPRISES

DOI: 10.37128/2411-4413-2025-2-7
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HONCHARUK Inna – Doctor of Economic Sciences, Vice-Rector for Scientific and Pedagogical, Scientific and Innovative Activities, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: vnaunauka2024@gmail.com).

HONTARUK Yaroslav – Candidate of Economic Sciences, Associate Professor of the Department of Agrarian Management and Marketing, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: e050122015@gmail.com).

Annotation

The article systematizes and scientifically substantiates the strategic and operational directions of the development of corporate social responsibility in the activities of small and medium-sized agrarian enterprises. The relevance of the study is due to the fact that the development of agrarian sector of economy of Ukraine, which is the strategic basis of the national economy, requires a transition to a model of sustainable and socially responsible business. Despite the fact that the Concept of the Implementation of State Policy in the Sphere of Promoting the Development of Socially Responsible Business in Ukraine for the period up to 2030 and scientific research recognize the key economic benefits from corporate social responsibility, its practical implementation in the activities of small and medium-sized agrarian enterprises faces systemic barriers.

The study confirms that agrarian enterprises most often associate the economic benefits of applying social responsibility practices with an increase in the business reputation of business entities, which, among the other things, allows them to attract additional business partners and international investment resources. Corporate social responsibility (hereinafter – SMes) is an effective tool in resolving the issue of concluding or extending land lease agreements and increasing of the loyalty of enterprise employees. At the same time, the main obstacles in the development of CSR in agribusiness are the lack of a clear understanding of the essence of CSR (its perception only as a fashionable trend), a low level of financial security (especially for small and medium-sized businesses), and the lack of unified criteria and indicators for effective assessment of implemented social measures.

Based on the provisions of the Concept of the Implementation of State Policy in the Sphere of Promoting the Development of Socially Responsible Business in Ukraine for the period up to 2030 and scientific developments, a two-component system of directions of social responsibility development for small and medium-sized agrarian enterprises has been formed. It has been determined that the consistent implementation of these directions provides small and medium-sized agrarian enterprises with the necessary basis for increasing their sustainability and competitiveness in the long term.

Keywords: agricultural sector of the economy, business social responsibility, corporate social responsibility, small and medium-sized agricultural enterprises, agribusiness, sustainable development, territorial communities.

List of references

1. Yatsiv, I.B., & Kushka, P.A. (2025). Osoblyvosti formuvannia sotsialnoi vidpovidalnosti silskohospodarskykh pidpryiemstv Lvivskoi oblasti [Peculiarities of the formation of social responsibility of agricultural enterprises in the Lviv region]. Stalyi rozvytok ekonomiky – Sustainable economic development, 3 (54), 288-295. DOI: https://doi.org/10.32782/2308-1988/2025-54-44 [in Ukrainian].

2. Mostepaniuk, A.V. (2019). Sutnist, pryntsypy tametody realizatsii korporatyvnoi sotsialnoi vidpovidalnosti v suchasnii rynkovii ekonomitsi [The essence, principles and methods of implementing corporate social responsibility in a modern market economy]. Biznes Inform – Business Inform, 11, 13-22. DOI: https://doi.org/10.32983/2222-4459-2019-11-13-22 [in Ukrainian].

3. Yermakov, M.A., Karpenko, O.O., & Palyvoda, O.M. (2025). Formuvannia napriamiv korporatyvnoi sotsialnoi vidpovidalnosti silskohospodarskoho pidpryiemstva [Formation of directions of corporate social responsibility of an agricultural enterprise]. Problemy i perspektyvy ekonomiky ta upravlinnia – Problems and prospects of economics and management, 2 (42), 238–249. DOI: https://doi.org/10.25140/2411-5215-2025-1(41)-238-249 [in Ukrainian].

4. Ihnatenko, M.M., Krasnorutskyi, O.O., & Novak, N.P. (2024). Udoskonalennia instytutiv ta administruvannia sotsialnoi vidpovidalnosti ahrarnykh pidpryiemstv [Improving institutions and administration of social responsibility of agricultural enterprises]. Ahrosvit – Agrosvit, 24, 13–21. DOI: https://doi.org/10.32702/2306-6792.2024.24.13 [in Ukrainian].

5. Sirenko, N.M., Lunkina, T.I., & Burkovska, A.V. (2020). Stratehichnyi pidkhid do formuvannia sotsialnoi vidpovidalnosti subiektiv ahrarnoho sektoru ekonomiky Ukrainy [Strategic approach to the formation of social responsibility of subjects of the agricultural sector of the economy of Ukraine]. Mizhnarodnyi naukovo-vyrobnychyi Zhurnal «Ekonomika APK» – International scientific and production journal «Economics of the Agricultural Complex», 27, 10, 62-70. DOI: https://doi.org/10.32317/2221-1055.202010062 [in Ukrainian].

6. Tsentr Rozvytok korporatyvnoi sotsialnoi vidpovidalnosti [Center for Development of Corporate Social Responsibility]. csr-ukraine.org. Retrieved from: http://csr-ukraine.org [in Ukrainian].

7. Pro skhvalennia Kontseptsii realizatsii derzhavnoi polityky u sferi spryiannia rozvytku sotsialno vidpovidalnoho biznesu v Ukraini na period do 2030 roku: Rozporiadzhennia Kabinetu Ministriv Ukrainy № 66-r [On approval of the Concept of implementation of state policy in the field of promoting the development of socially responsible business in Ukraine for the period until 2030: Order of the Cabinet of Ministers of Ukraine № 66-r]. (January 24, 2020). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/66-2020-%D1%80#Text [in Ukrainian].

8. Soloviova, O., Krasnyak, O., Cherkaska, V., & Revkova, A. (2022). Strategic development of international corporate social responsibility in agribusiness. Economics ecology socium, 6, 4, 51–64. DOI: https://doi.org/10.31520/2616-7107/2022.6.4 [in Ukrainian].

9. Ofitsiinyi sait Derzhavnoi sluzhbu statystyky Ukrainy [Official website of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/ [in Ukrainian].

10. Diuk A.A. (2020). Sotsialna vidpovidalnist u vyrobnychii systemi silskohospodarskykh pidpryiemstv: metodychni aspekty otsiniuvannia [Social responsibility in the production system of agricultural enterprises: methodological aspects of evaluation]. Visnyk ahrarnoi nauky Prychornomoria – Bulletin of the Agricultural Science of the Black Sea Region, 1, 27-36. DOI: https://doi.org/10.31521/2313-092X/2020-5(105)-4 [in Ukrainian].

11. Harbar, Zh.V., Mazur, K.V., & Mostenska, T.H. Korporatyvne upravlinnia ta sotsialna vidpovidalnist. Chastyna 2. Korporatyvna sotsialna vidpovidalnist [Corporate Governance and Social Responsibility. Part 2. Corporate Social Responsibility]. Vinnytsia : VNAU, 2020 [in Ukrainian].

12. Kaletnik, H.M., & Diuk, A.A. (2020). Rozvytok kooperatsii v enerhetychnii sferi orhanizatsiino-ekonomichnoi sotsializatsii pidpryiemnytskoho hospodariuvannia na seli [Development of cooperation in the energy sector of organizational and economic socialization of entrepreneurial management in rural areas]. Mizhnarodnyi naukovo-vyrobnychyi Zhurnal «Ekonomika APK» – International Scientific and Production Journal «Economics of the Agricultural Complex», 11, 19-29. DOI: https://doi.org/10.32317/2221-1055.202011019 [in Ukrainian].

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About journal

Topics of the 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

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)

 

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”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 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 "

History of journal:

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)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.