FORMATION OF SOCIAL RESPONSIBILITY OF AGRICULTURAL ENTERPRISES AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF RURAL AREAS

Abstract

The article considers the social conformity of agricultural enterprises as a factor of sustainable development of rural areas. It is determined that social entrepreneurship is a modern tool for interaction between business, government and community. This type of activity is aimed at the social innovative entrepreneurial sphere, and a large part of the profit from it is aimed at solving social problems of various segments of the population. Social mission is the main purpose of a social entrepreneur, which distinguishes him from businessmen-entrepreneurs and socially responsible businessmen. The criteria of social responsibility of enterprises of different countries of the world are considered. In accordance with the Concept of implementation of state policy in the field of promoting the development of socially responsible business in Ukraine for the period up to 2030, the definition of "socially responsible business" is given. The support of social enterprises by agricultural enterprises depends on the needs of the community and the interest of company leaders. The direction of business of Ukrainian corporations in the social sphere is analyzed. It was found that the corporations paid the greatest attention to the direction of the socio-cultural sphere. The lion's share of funds was allocated to help the state and communities in the fight against David-19 and the implementation of social projects, and financed the support of educational institutions and more. At the same time, only some enterprises develop Corporate Social Responsibility Programs. In the Myrhorod region, the corporations Privat Group and Astarta-Kyiv Agroholding operate. Their investments were focused on the development of public infrastructure, support of the socio-cultural sphere and cooperation with partner organizations and charity. We cannot call agricultural enterprises social enterprises, because in most cases they allocate less than 10% of profits for the development of the social sphere of the village. It is proved that social support of communities by agricultural enterprises should be regulated by legislative acts of Ukraine and carried out systematically, as well as be accessible and transparent on the official websites of corporations. The criterion of social responsibility should be included in the calculation of the competitiveness of the enterprise and determine the reliability of the company.