ФІНАНСОВА ПРОЗОРІСТЬ ПІДПРИЄМСТВ УКРАЇНИ ЯК ПОКАЗНИК СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ

Objective. It is necessaryto introduce principles of social responsibility and financial transparency to facilitate the informational openness of business environment and enhance the mechanism of forming trust in society. Methods. The study is based on a system approach and dialectical method of knowledge of economic phenomena and processes. Basic scientific results have been obtained through a set of general and special methods, namely of scientific abstraction – to form a conceptual and categorical apparatus of research; analysis – to examine the degree of accountability and transparency of Ukrainian enterprises; grouping – to determine the main characteristics of the information on the results of financial and business enterprises; synthesis – to formulate the basic provisions and basic principles of socially significant businesses. Results. The importance of socially responsible behavior problems and financial transparency of enterprises to restore public relations harmonization of business environment that should be considered as one of the preconditions for the return of trust between them have been proved based on the research. Understanding by enterprises the need to implement the principles of openness and transparency in its business practices can provide effective and sustainable economic development of Ukraine on the principles of social and financial responsibility.