social responsibility

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.

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.

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

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.

The modern development of the state and the ever-growing competitive struggle require the search for new, more effective strategic capabilities of enterprises, among which social responsibility is of great importance. A comprehensive socio-economic study of social responsibility in Ukraine is now a time requirement.

 Transformations taking place nowadays in the global economy require new approaches to scientific research related to providing the users with the information on activities of economic entities. Traditional approaches to presenting information, which are regulated by legislation, do not satisfy the users any more.

Modern management system actualizes the need for monitoring the performance
evaluation of social programs, particularly in terms of personalized costs of conservation,
restoration and rational use of labor resources. Social responsibility of business – is a concept
that encourages business entities to consider the interests of society by taking responsibility for
the impact of performance on consumers, stakeholders, employees, communities and the
environment. Therefore, the baseline corporate social responsibility (CSR) should be

One of the desirable features that helps to succeed today, is to be a socially responsible
company. CSR is a concept of enterprise management, which consists of a conscious,
sustainable action oriented not only on financial profit and economic aspects, but also takes
into account the needs and requirements of social and environmental matters connected with
the company's environment. CSR covers a wide variety of stakeholder relations existing inside
and outside of the company’s operation. The main area of corporate social responsibility is the