PRINCIPLES AND SEQUENCE OF PLANNING MEASURES FOR CORPORATE SOCIAL RESPONSIBILITY IN THE CONTEXT OF FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES

Currently, for a number of Ukrainian enterprises, there is a trend towards an increase in the volume of their foreign economic activity. At the same time, the problem of ensuring sustainable development is acutely emerging, in the solution of which the social responsibility of business entities plays an important role. At the same time, the implementation of measures related to such responsibility requires their prior planning, which, in particular, involves the justified selection of those measures that will have the most positive impact on the social and economic results of the companies' activities. Therefore, the purpose of this article is to develop the theoretical and methodological principles of planning event for corporate social responsibility in the context of foreign economic activity of enterprises. The main principles of such planning are highlighted. These include the principle of ensuring the achievement of sustainable development goals, the principle of comprehensiveness, the principle of resource provision for the implementation of measures, the principle of organizational support for the implementation of measures, the principle of reasonableness, the principle of optimality, the principle of financial effectiveness, the principle of flexibility and the principle of properly providing interested persons with information about those measures from corporate social responsibilities that the company has implemented or plans to implement in the future. Interrelationships between these principles are defined. The sequence of planning activities on corporate social responsibility in the context of foreign economic activity of enterprises has been developed. A model for evaluating the economic effect of the implementation of measures on corporate social responsibility is proposed. For this purpose, it is proposed to determine the difference between the total forecast value of the increase in the company's profit from the implementation of the program of corporate social responsibility measures and product of the necessary investments in the implementation of this program at the rate of their profitability. The implementation of the proposed sequence of actions in the practice of enterprises that conduct foreign economic activity will make it possible to increase the socio-economic efficiency of the functioning of these enterprises on the basis of the rationalization of the process of planning measures for corporate social responsibility.