CURRENT TRENDS AND PROBLEMS OF CORPORATE SOCIAL RESPONSIBILITY IN UKRAINIAN BUSINESS

In this article an essence and features of corporate social responsibility of business in Ukraine are determined. It is proved that the quality of life of the population and social stability in the country largely depends on the effectiveness of the formation of a system of partnership relations between private entrepreneurship, government and civil society in the social sphere. Main directions of realization of domestic practices of this strategy are analyzed and benefits from their implementation are outlined, since organizations that incorporate social responsibility into their strategy can count on greater commitment of investors, trust from the population, authorities and local self-government. Internal social programs of such companies are the powerful factor in motivating and loyal attitude towards their employees. Attention is focused on examples of social behavior of leading companies of our state and illustrated practical experience of implementing socially oriented programs in various fields of economic activity. Main reasons for the limited dissemination and inhibition of CSR implementation in practice of domestic enterprises are established, problems of proper perception by business structures of all aspects of this progressive strategy are determined. Some effective state measures to increase the level of business interest in the implementation of corporate social responsibility are proposed, including the introduction of preferential taxation and reduction of administrative pressure. In addition, at the state level, a regulatory framework should be developed to promote this activity, raise awareness of responsible business behavior (implementing of educational programs, conducting of training courses). It will be helped by the adoption of the National Strategy for Corporate Social Responsibility, which contains benchmarks and prospects for support and recognition by the state. It is proposed to periodically carry out an awareness-raising campaign on social responsibility issues; to announce new projects, positive results from its implementation; to stimulate enterprises by creating an enabling environment for their activities, to intensify investment and innovation processes, to formulate appropriate legislative and institutional support for CSR issues, to introduce mandatory reporting of non-financial reporting, to create an effective system of social dialogue taking into account the interests of all parties.