CORPORATE SOCIAL RESPONSIBILITY: INTERPRETATION IN UKRAINE AND ABROAD

No. 31 (2021), ARTICLES
No. 31 (2021)

CORPORATE SOCIAL RESPONSIBILITY: INTERPRETATION IN UKRAINE AND ABROAD

ARTICLES
https://doi.org/10.36477/2522-1256-2021-31-08
Maryna Salun
Simon Kuznets Kharkiv National University of Economics, Kharkiv
https://orcid.org/0000-0002-1216-0648
Leonid Konstantynovskyi
Simon Kuznets Kharkiv National University of Economics, Kharkiv
https://orcid.org/0000-0002-6896-1997
PDF (Українська)

Keywords

business
EU
concept
corporate social responsibility
sustainable development

How to Cite

Salun, M., & Konstantynovskyi, L. (2021). CORPORATE SOCIAL RESPONSIBILITY: INTERPRETATION IN UKRAINE AND ABROAD. Entrepreneurship and Trade, (31), 55-61. https://doi.org/10.36477/2522-1256-2021-31-08
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Abstract

Corporate social responsibility (CSR) has become a topic of study for more Ukrainian and foreign scientists due to transition of CSR from the concept which provides certain benefits to the category of must-have organizations. The aim of the article is to analyze approaches to interpretation of the concept “corporate social responsibility” in Ukrainian and foreign regulations and scientific literature. The analysis of the study of interpreting “Corporate social responsibility” in foreign regulations includes its consideration in the Association Agreement between Ukraine and EU, the UN Global Compact, ILO on the principles of multinational corporations and social policy in 1977, in the standards of the ISO and the explanations the Association of Chartered Certified Accountants. In the Ukrainian legal framework CSR is found only in the order of the Cabinet of Ministers “On approval of the Concept of state policy in promoting social responsible business in Ukraine until 2030” and the Law of Ukraine”On features of reforming the state-owned defence industry”. While in papers of foreign scientists the American approach to interpretation of CSR is widely used via the economic, legal and social orientation of this concept and its allocation as a type of enterprise activity. As in the Western research literature, Ukraine represents several trends in interpretation of Corporate social responsibility – social (based on non-commercial aspects of business) and economic (focused on economic, legal, social and environmental aspects of CSR). The mentioned analysis of CSR definitions in international and foreign regulations, domestic legislation, scientific works of foreign and Ukrainian authors does not provide unity of views on this concept, most definitions focus on social and environmental context of CSR. Also they do not take into account economic and legal aspects of this concept. To our mind the introduction of CSR in the legal field of Ukraine is possible in case of using the interpretation of the ISO, which takes into account economic and social components, stakeholder’s expectation and may be integrated into the entire organization as well as realised in its relations.

https://doi.org/10.36477/2522-1256-2021-31-08
PDF (Українська)

References

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