Issue №: 10 (38)
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.
FORMING THE MANAGEMENT INTEGRATED SOCIAL RESPONSIBLE SYSTEM IN THE CONTEXT OF AGRICULTURAL ENTERPRISES’ SUSTAINABLE DEVELOPMENT
MAZUR Victor – Candidate of Agricultural Sciences, Associate Professor, Vice-President of the Ukrainian Scientific-Educational Consortium, Rector of Vinnytsia National
Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: rector@vsau.org).
HERASYMENKO Julia – Candidate of Economic Sciences, Associate Professor,
Associate Professor of the Agrarian Management Department of Vinnytsia National
Agrarian University (21008, Vinnytsa, 3, Soniachna Str., e-mail: juliavlad21@gmail.com).
It is reasoned, that social responsible business covers the trajectory of solving
social, ecological and economic problems, but on voluntary basis; thus it is underlined, that
it is the objective necessity of achievement of constant development. A brief historical
excursion into the emergence of corporate social responsibility has been made. The
difference between legal and social responsibility has been viewed. The trajectory of
forming agrarian enterprises’ management integrated socially responsible system has been
outlined on the bases of certain conceptual approaches: profit maximization under the
conditions of sustainable development, establishment of partnership relations with
stakeholders, “greening the business” and corporate philanthropy. A short description of
the main global initiatives of corporate social responsibility and sustainable development:
Paris Agreement, UN Global Compact, Declaration of Principles of Business, “Sustainable
Development Goals 2016-2030”, and free-will certification standards has been presented.
The arguments “prо” social responsibility and benefits of non-financial reporting have
been outlined. The main directions of implementation of CSR policy are proposed:
ecological, social, personnel. It is emphasized that CSR management is a systematic process
which consists of certain stages.
As a positive example of the establishing socially responsible businesses in Ukraine
and the formation of the appropriate integrated management system for agrarian
enterprises, LLC “Agro-Etalon” was chosen as the leader in the growth of the rates of fruit
planting. The total area of land use is 4878 hectares, gardens – 515 hectares (planned to
1000 hectares), nurseries – 57 hectares. All new gardens are laid with the use of intensive
technologies; from each hectare of plantations it gives up to 60 tons of crops. Since 2011,
a refrigerating complex for preserving vegetables and fruits with a capacity of 20,000 tons
has been opened; 77 cameras are equipped with a system of regulated gas environment;
there is a single computer control system. The industry has its own line of sorting and
packaging with a capacity of 15 tons per hour. During the seasonal work the company
employs from 500 to 1000 people.
The dynamics of expenditures for the main directions of socially responsible
activities of LLC “Agro-Etalon” has been presented. The constructive, pragmatic first steps
for the formation of an integrated socially responsible management system of LLC “Agro -Etalon” have been provided.
1. Prohrama hlobalnoi initsiatyvy “Tsili staloho rozvytku 2016-2030” [Global
Initiative “Sustainable Development Goals 2016-2030 Orhanizatsiia Obiednanykh Natsii v
Ukraini [United Nations in Ukraine]. un.org.ua. Retrieved from:
http://www.un.org.ua/ua/tsili-rozvytku-tysiacholittia [in Ukrainian].
2. Petrashko, L. (2016). Komparatyvna otsinka biznes-praktyk korporatyvnoi
sotsialnoi vidpovidalnosti: YeS i Ukraina (2015-2016 rr.): doslidzhennia [Comparative
assessment of business practices of corporate social responsibility: EU and Ukraine (2015-2016): research]. Kyiv: KNEU [in Ukrainian].
3. Lahuta Ya. (2016). Korporatyvna sotsialna vidpovidalnist yak odyn iz
kliuchovykh instrumentiv uspishnoho vedennia biznesu [Corporate Social Responsibility
as One of the Key Tools for a Successful Business]. Zbirnyk naukovykh prats Kharkivskoho
natsionalnoho avtomobilno dorozhnoho universytetu “Problemy ta perspektyvy rozvytku
pidpryiemnytstva”, 4, 57-62 [in Ukrainian].
4. Hulevska- Chernysh, A., Rzhevska, K. & Yaroshenko, L. (2013). Blahodiinist za
pravylamy: pryntsypy, osnovni zasady, praktychne zastosuvannia [Charity according to the rules:
principles, basic principles, practical application]. Kyiv: Abetka blahodiinosti [in Ukrainian].
5. Herasymenko, Yu.V. & Pidvalna, O.H. (2017). Menedzhment (bazovyi kurs): navchalnyi
posibnyk [Management (basic course): tutorial]. Vinnytsia: TOV “Konsol” [in Ukrainian].
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osnova stabilnosti ahropromyslovoho kompleksu [Development of biofuel production as a
fundamental basis of the stability of the agro-industrial complex]. Zbirnyk naukovykh prats
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sfera rozvytku zelenoho biznesu [Entrepreneurial activity on biofuel production as a sphere
of green business development]. Ekonomichnyi forum, 4, 93-98 [in Ukrainian].
8. Desiat pryntsypiv Hlobalnoho dohovoru OON [Ten principles of the UN Global
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representative of the global network UN Global Ukraine]. globalcompact.org.ua. Retrieved
from: https://globalcompact.org.ua [in Ukrainian].
9. Zelenyi ofis: z turbotoiu pro dovkillia, z vyhodoiu dlia biznesu [Green office: with
environmental care, with business benefits]. Retrieved from: https://www.slideshare.net
[in Ukrainian].
10. Konventsiia pro prava osib z invalidnistiu [Convention on the Rights of Persons
with Disabilities]. (n.d.). zakon.rada.gov.ua. Retrieved from: http://zakon2.rada.gov.ua
[in Ukrainian].
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for Ukraine]. Biowatt – internet platforma shchodo pidtrymky rozvytku ukrainskoho rynku
biopalyva i bioenerhetyky [Biowatt is an online platform to support the development of the
Ukrainian market for biofuels and bioenergy]. biowatt.com.ua. Retrieved from:
http://www.biowatt.com.ua [in Ukrainian].
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Sustainability Reporting Guide]. [Global Reporting Initiative]. globalreporting.org.
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critique for the classroom. Retrieved from: http://faculty.wwu.edu/dunnc3/present.friedman.pdf
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from: https://www.csr-ua.info/csr-ukraine/library/ [in Ukrainian].
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[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
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Objectives of the journal:
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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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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”.
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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.
