SOCIALLY RESPONSIBLE ENTERPRISE: CONCEPT, IDENTIFICATION, LEVELS

Ukrainian companies’ entrance in the world markets and their desire to meet international business standards, improve the competitiveness and investment attractiveness resulted in a wide variation in approaches to the understanding of corporate social responsibility by scientists and practitioners. Given this, the purpose of the article is to clarify the concept of a “socially responsible enterprise” and scientifically substantiate approaches to its identification. To do this, it is necessary to study foreign experience, take into account peculiarities of domestic practice of social responsibility of enterprises and requirements of international normative documents. The basis for the above generalizations and conclusions was the analysis of open data on activities of 100 domestic enterprises and non-financial reports of 100 foreign enterprises, which declared their commitment to the principles of social responsibility. In the course of the research, the author applied methods of theoretical generalization, comparative analysis, induction and deduction, which allowed determining the essence of the concept studied, revealing the features of identification of socially responsible enterprises in Ukraine and determining the approaches to recognition of enterprises as socially responsible ones and to their ranking. As a result of the research of domestic enterprises, it is determined that in Ukraine the practice of social responsibility of business is being extended. The variation of approaches is revealed, which is explained by the level of fulfillment of requirements of normative documents in the field of social responsibility of business (SRB). Only a few enterprises ensure the transparency of their activities and adhere to the principles of the SRB in their daily practice. To identify socially responsible enterprises, it is suggested to use 5 levels. The levels of social responsibility of enterprises differ by composition of primary stakeholders and approach to implementation of the principles of SRB in economic activities. Increasing the level of social responsibility requires a radical change in the management of enterprise and does not depend on its type of economic activity and volume. The provisions outlined in the article should be taken into account when carrying out further research aimed at improving the management of enterprises and increasing their economic, environmental and social efficiency.