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A socially responsible business is of considerable interest to a wide range of subjects, since it provides significant benefits to all members of society. Such business solves the social problems of residents with their direct participation, that is, with maximum consideration of their interests and, therefore, it becomes widespread in the contemporary global practices. Therefore, the recommendations regarding further development of social responsibility of businesses in Ukraine and Russia, in particular, in the field of trade, are highly relevant, which has determined the chosen topic. The purpose of this study is to assess the level of social responsibility of business enterprises in Ukraine and Russia and to formulate recommendations for its further development. The research revealed insufficient level of development of social responsibility of business in the field of trade in two countries. The study of the programs of social responsibility in the most active companies in two countries on this issue showed that consumer support programs are the most widespread. However, according to the official research results, the populations of Ukraine and Russia expect more active support from the staff of these companies. The work substantiated the expediency of creating a single state information resource of general use, which should accumulate the most important social projects in each country. It also proved the necessity to increase the participation of civic organizations in the implementation of joint social and trade activities, which requires the creation of the appropriate legal conditions. Ultimately, trading companies are encouraged to increase the volumes of funding for the prioritized areas of socially responsible investments, that is, to intensify the development of social responsibility to support labor practices. Olena Kornilova (Ukraine), Oksana Karashchuk (Russia) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives.org SOCIALLY RESPONSIBLE BUSINESS IN TRADE: FURTHER DEVELOPMENT IN UKRAINE

Socially responsible business in trade: further development in Ukraine and Russia