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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 10 (38)

Published: 2018.11.23
DOI: XX.XXXXX/XXXXXXXXXXXXX


Description:
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.

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FORMING THE MANAGEMENT INTEGRATED SOCIAL RESPONSIBLE SYSTEM IN THE CONTEXT OF AGRICULTURAL ENTERPRISES’ SUSTAINABLE DEVELOPMENT

DOI: XX.XXXXX/XXXXXXXXXXXXX
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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).

Annotation

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.

Keywords: social responsibility, stakeholders, global initiatives, free-will certification, integrated management system, non-financial reporting.

List of references

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].

6.  Kaletnik, H.M. (2014). Rozvytok vyrobnytstva biopalyva yak fundamentalna 

osnova stabilnosti ahropromyslovoho kompleksu [Development of biofuel production as a 

fundamental basis of the stability of the agro-industrial complex]. Zbirnyk naukovykh prats 

VNAU. Seriia: Ekonomichni nauky  –  Collection of scientific works of VNAU. Series: 

Economic Sciences, 1, 3-11 [in Ukrainian].

7.  Honcharuk  I.V. (2013).  Pidpryiemnytska  diialnist  z  vyrobnytstva  biopalyva  yak

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 

Compact].  Merezha hlobalnoho dohovoru v Ukraini  –  ofitsiinyi predstavnyk hlobalnoi 

merezhi UN Global Ukraine [The Global Compact Network in Ukraine is the official 

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].

11.  Paryzka uhoda ta mozhlyvosti dlia Ukrainy [Paris Agreement and Opportunities 

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].

12.  Principy mezhdunarodnogo biznesa (Deklaraciya Ko) [Principles of 

International Business (Declaration of Co)]. Analitik  –  centr sociologicheskih i 

marketingovyh issledovanij  [Analyst is a center of sociological and marketing research]. 

socio-research.ru. Retrieved from: http://socio-research.ru [in Russian].

13.  G4: rukovodstvo po otchetnosti v oblasti ustojchivogo razvitiya [G4: 

Sustainability Reporting Guide]. [Global Reporting  Initiative].  globalreporting.org. 

Retrieved from: https://www.globalreporting.org [in Russian].

14.  Friedman’s “The social responsibility of business is to increase its profits”: a

critique for the classroom. Retrieved from: http://faculty.wwu.edu/dunnc3/present.friedman.pdf 

15.  Biznes i sotsialna vidpovidalnist [Business and social responsibility].  Retrieved 

from: https://www.csr-ua.info/csr-ukraine/library/ [in Ukrainian].

16.  Zakon Ukrainy “Pro osnovy sotsialnoi zakhyshchenosti osib z invalidnistiu v 

Ukraini” [The Law of Ukraine “On the basis of social protection of persons with disabilities in 

Ukraine”]. (n.d.). zakon.rada.gov.ua.  Retrieved from: http://zakon3.rada.gov.ua [in Ukrainian].

17.  Herasymenko, Yu.V. (2016). Rehuliatyvna platforma stanovlennia sotsialno-vidpovidalnoho biznesu v Ukraini [Regulatory platform for the formation of socially 

responsible business in Ukraine].  Ekonomika. Finansy. Menedzhment: aktualni pytannia 

nauky i praktyky  –  Economy. Finances. Management: topical issues of science and practice, 

2, 20-31 [in Ukrainian].

18.  Herasymenko, Yu.V. (2015). Kontseptualni zasady stanovlennia sotsialno-vidpovidalnoho biznesu v umovakh hlobalizatsii [Conceptual basis for the formation of a 

socially responsible business in a globalized world].  Hlobalni ta natsionalni problemy 

ekonomiky, 5, 345-349 [in Ukrainian].

19.  Piat pryntsypiv vedennia biznesu v kompanii Samsung. Retrieved from: 

https://www.samsung.com/  ua/aboutsamsung/vision/philosophy/business -principles/

[in Ukrainian].

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About the journal

Topics of 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

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-ChiefInna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

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).