Фінансові засади соціальної відповідальності підприємств

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Гамалій, В. Ф.
Кошик, О. М.
Легінькова, Н. І.
Gamaliy, Volodymir
Koshik, Oleksandr
Leginkova, Nina

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У статті проаналізовані фінансові засади соціальної відповідальності підприємств в трансформаційний період переходу від централізованої планової економіки до ринкової, а також на сучасному етапі. Виявлений зв’язок соціальної відповідальності бізнесу з результатами фінансової діяльності українських підприємств, а також можливості використання зарубіжного досвіду в українських реаліях. The article should analyze the situation when the state regulatory policy actually hampers the development of enterprises, leading to significant losses in carrying out even the simplest of transactions. It negatively affects the financial performance, including the income. We need to consider ways in which companies can implement socially responsible activities only if for this they have appropriate financial resources. Therefore, the absence of favorable for business development of regulatory policy is one of the factors inhibiting social responsibility of Ukrainian enterprises. The article analyzes the financial framework of corporate social responsibility in the transformation period of transition from a centrally planned to a market economy, as well as at the present stage. Connection of the social responsibility of business with the financial activity of Ukrainian enterprises is defined, as well as the possibility of using foreign experience in the Ukrainian realities. It is obvious that the change of concepts of CSR towards the economic motivation for its implementation would not take place if there was no real positive impact of strengthening the social functions of companies on their financial situation. We can distinguish the following main factors of influence: stimulation of personnel to maximize their labor due to increasing the interest in the outcome of companies, increasing human potential; advancing the competitiveness of companies in the labor market, the possibility of attracting the most qualified employees; reduction of financial losses due to companies creating the conditions to prevent industrial action; improving the company's image in the eyes of customers, suppliers and authorities, as well as the value of its brands, that has particular importance in terms of the growing role of intangible assets of companies that is recorded in the world last decade; increasing the investment attractiveness due to making them more transparent economic activities in the framework of CSR (it has a partly positive impact on raising funds by issuing of securities in the implementation of IPO); CSR standards take into account some of the rating agencies in determining the rankings of companies that in some way affect the financial results of their activity. The foregoing allows us to conclude that the development of the social functions at the level of individual enterprises, the enhancing of their social responsibility corresponds the tendencies inherent in the developed countries. It can be considered as one of the important directions of improving the financial situation of industrial enterprises in Ukraine.



соціальна відповідальність бізнесу, ринковий трансформаційний процес, приватно–державне партнерство, корпоративна соціальна відповідальність, social responsibility of business, the market transformation process, public-private partnerships, corporate social responsibility


Гамалій, В. Ф. Фінансові засади соціальної відповідальності підприємств / В. Ф. Гамалій, О. М. Кошик, Н. І. Легінькова // Наукові праці Кіровоградського національного технічного університету: Економічні науки: зб. наук. пр. - Кіровоград: КНТУ, 2014. - Вип. 25. С. 9-18.