Issue №: 2 (72)
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.
DIRECTIONS OF THE DEVELOPMENT OF SOCIAL RESPONSIBILITY IN THE ACTIVITIES OF SMALL AND MEDIUM-SIZED AGRARIAN ENTERPRISES
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).
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.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
