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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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SOCIAL RESPONSIBILITY OF HOSPITALITY ENTERPRISES AND IMPLEMENTATION OF ENVIRONMENTALLY FRIENDLY PRACTICES TO THEIR ACTIVITIES

DOI: 10.37128/2411-4413-2025-2-4
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STAVSKA Uliya – Candidate of Economical Science, Associate Professor, Head of the Department of Business and Service Areas, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e–mail: usv.urf@ukr.net).

ZAMRIY Victor – Assistant of the Department of Business and Service Areas, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: mzed2017@ukr.net).

Annotation

The article examines key aspects of forming a socially responsible business model in the hospitality industry of Ukraine, in particular in wartime conditions, as well as practical approaches to implementing environmental initiatives that ensure sustainable development and a harmonious balance between economic efficiency and the social mission of business.

The study examines the current issues of implementing social responsibility and environmentally friendly practices to the activities of hospitality enterprises. The study focuses on real sustainable development practices that are currently used in the domestic hospitality sector, such as: energy–efficient technologies, reducing of the resource use, waste sorting, supporting of local suppliers, environmental certification and implementing of educational and awareness–raising campaigns.

It was found that the most common are energy-efficient measures (use of LED lighting, energy control systems), waste sorting, reduction of water consumption and partial use of bio-tableware. At the same time, the level of integration of strategic social responsibility of hospitality enterprises (CSR), such as cooperation with communities, certification according to international environmental standards (ISO 14001, Green Key), remains insufficient. It was found that the main barriers are high implementation costs, insufficient staff knowledge, weak infrastructure and lack of state incentives.

The article justifies the need for an integrated approach to the formation of a socially responsible business in the hospitality sector. Mechanisms are proposed to motivate enterprises to implement measures or practices aimed at greening, including: preferential taxation, public–private partnerships, training programs for employees, popularization of ecotourism and increasing environmental culture among consumers.

The results of the study can be used in the process of strategic planning, development of corporate responsibility policies, as well as in the development of national standards for sustainable development in the field of tourism and hospitality.

Keywords: social responsibility, sustainable development, environmental practices, hotel and restaurant business, hospitality enterprises, business greening

List of references

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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).