PROBLEMS OF IMPLEMENTING THE ENVIRONMENTAL COMPONENT OF SOCIAL RESPONSIBILITY OF UKRAINIAN AGRARIAN BUSINESS UNDER MARTIAL LAW

Introduction. Environmental responsibility of agricultural business in Ukraine is a prerequisite for achieving the Sustainable Development Goals. In the context of a full-scale war and, as a result, the deterioration of the financial and economic condition of agricultural enterprises, the shortage of working capital, and problems with production and sales, not only the state of the environment in Ukraine, but also their ability to attract credit resources in the further post-war economic recovery depends on the level of their social responsibility. Purpose. The purpose of the study is to analyze the theoretical foundations and develop recommendations for further development of the environmental component of social responsibility of Ukrainian agricultural enterprises. Materials and methods. The theoretical and methodological basis is based on the work of scientists and practitioners on the development of social responsibility of business and the peculiarities of its formation and implementation by agricultural enterprises, as well as the development of their environmental responsibility. Achievement of the goal set in the work was realized using the methods of system-structural analysis, deduction, monographic, graphic, abstract and logical methods. Results. The article analyzes the approaches to the interpretation of the concept of «social responsibility of agricultural enterprises» and argues that this category is based primarily on the voluntary nature of the obligations assumed, which is based on both the moral and ethical beliefs of the management of these enterprises and the expectations of other stakeholders. The author's own definition of the concept of «environmental responsibility of agribusiness» is proposed and the directions of realization of this responsibility are outlined. Based on the results of a sample survey of managers of agricultural enterprises, it was found that during a full-scale invasion, the most common practices are the implementation of economic and social responsibility projects, and the environmental component is not a priority at this stage. Discussion. The article reveals the need to develop research aimed at developing a system of effective measures to promote and stimulate the environmental responsibility of Ukrainian agricultural producers, which will allow them to get closer to environmental practices and requirements of the EU and mitigate the process of further European integration of the national economy.