Соціальна відповідальність

Implementation of the provisions of article 13 of the Constitution of Ukraine

The work analyzes the method of implementing the provisions of Article 13 of the Constitution of Ukraine in accordance with the norms of the Tax Code of Ukraine. It was revealed that the Ukrainian people's ownership of the subsoil is improperly implemented and requires radical changes. This issue is solved in the work by determining the components of the price of raw materials extracted in Ukraine. It is proposed to define the sale price as the sum of two components: the extraction price plus rent.

The role of fundraising in the context of expanding sources of financing for the initiatives of domestic business entities: international experience and peculiarities of implementation in the wartime

During the last eight years, since the beginning of the Russian-Ukrainian war, some volunteer organizations that were created to help the Ukrainian army were able not only to expand  their activities, but also to transform into charitable organizations with a defined management structure and areas of activity. In order to ensure the effective functioning of such entities, it is necessary to attract constantly financial resources, in particular, for medium- and long-term planning of their work. Fundraising is one of the ways to accumulate resources, particularly financial.

Features of Implementation and Development of Circular Economy in Ukraine

The article is devoted to the study of circular economy, its concept; the main circular business- models, their essence and advantages in the practical application based on the analysis of researches of their introduction and use in the world and domestic companies are analyzed; features of the development of circular economy in Ukraine in disclosure of researches of sources of financing of innovative activity and a share of innovative enterprises in general scale are revealed; the expediency of introduction of energy-efficient and energy-saving technologies at the enterprises within the li

Social Responsibility of Business: Concepts, Typology and Formation Factors

In the article the authors analyze the approaches to the definition of “social responsibility”. The paper substantiates the relevance of implementing the principles of corporate social responsibility. The authors study the types of social responsibility and its manifestations. It is concluded that corporate social responsibility initiatives are based on four different categories, namely ethical responsibility, philanthropic responsibility, environmental responsibility and economic responsibility.