Implementation of european corporate social responsibility in Ukraine's enterprises = Впровадження європейської практики корпоративної соціальної відповідальності на підприємствах України

Abstract

The work points out the peculiarities of corporate social responsibility development in Ukrainian business. Its current state is estimated, level of legislative regulation, regional peculiarities of corporate social responsibility implementation, level of business support of this working area, barriers for corporate social responsibility formation are determined. There is relationship set between social responsibility establishment rate in business and the success of the economy, the scale of industry. The conclusions highlight that today corporate social responsibility is not yet the strategic concept of small and medium-sized enterprises. Its barriers are mainly the following: imperfect legislative framework for voluntary motivation to carry out social investments, compulsory nature of national laws; lack of knowledge and technology for CSR effective implementation; widespread corruption; imperfect tax system.