CORPORATE SOCIAL RESPONSIBILITY AS A BASIS FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES
Journal Title: Вісник Кременчуцького національного університету імені Михайла Остроградського - Year 2018, Vol 1, Issue 109
Abstract
Purpose. The purpose of the article is to develop theoretical and methodological foundations and recommendations for determining the mechanism of the impact of corporate social responsibility on ensuring sustainable development of the enterprise, through integration into the corporate governance system. Меtodology – analysis, synthesis of literary sources, detailing of general indicators into components, synthesis of results of analysis. Results. Sustainable development of the enterprise should be considered from the standpoint of three components - corporate purpose, corporate responsibility and corporate governance. It has been determined that corporate social responsibility should be integrated into the structure of corporate governance with the indication of the main corporate goal for sustainable development. Based on the analysis of literary sources, the model of integration of corporate social responsibility into the corporate governance system is proposed, and it is stated that the integration process is multistage and complex. Originality. In this research, the notion of corporate social responsibility as an instrument by which it is possible to improve the quality of corporate governance and the competitiveness of the enterprise as a whole, indicating in this aspect of the corporate goal - the balance of their economic goals with the social, environmental and economic interests of society is defined. There are four levels of corporate social responsibility, the result of which is the achievement of sustainable development of the enterprise. The model of integration of corporate social responsibility into the corporate governance system is proposed. Practical value. The corporate social responsibility management model, which contains elements (social policy, social program, social consequences), is constructed and characterized, with the involvement of the parties of influence in the key aspect.
Authors and Affiliations
A. Pochtovyuk, B. Ruban
Keywords
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- EP ID EP659691
- DOI 10.30929/1995-0519.2018.2.p1.100-105
- Views 56
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