Theoretical Aspects of Development of Socially Responsible Investing in Ukraine

The article addresses the theoretical aspects of raising the level of socially responsible investing in Ukrainian companies for the purpose of implementation of the system of corporate social responsibility. Founded are the advantages of implementing the corporate social responsibility in the practice of Ukrainian companies. Determined are the areas of the strategy of development of corporate social responsibility and the role of socially responsible investment in improving the efficiency of socially responsible companies. Suggested is the mechanism of management of social programs in a company, the use of which will serve to ensure the due level of implementation of corporate social responsibility in Ukraine. Determined are the main criteria for the qualitative evaluation of social investment. According to the authors, the increased integration of Ukrainian companies to the social responsibility of global corporations can be achieved by adapting international practices to the domestic institutional environment to ensure implementation of international standards, principles and ideas that are based on the harmonization of social relations.