Theoretical Principles Of Forming Business Social Responsibility

Nataliia Tkachenko, Nina Losovska


The current stage of economic development  is  characterized  by  the  development  of business social responsibility as one of the integral components  of  successful  functioning  of  business structures,  which  interconnects  the  activities  of enterprises with the society and is one of the most important factors on the path to economic development of both individual enterprises and the domestic economy as a whole. The article investigates the approaches to corporate social responsibility. The  approaches  of  well-known  European  organizations  and  the  founders  of  the  discussion  about the social responsibility of business are analyzed. The question of the concept formation of social responsibility is considered; its components and approaches to ensuring its effectiveness are considered.

Ключові слова

business social responsibility; corporate social responsibility; development; enterprise; society; concept

Повний текст:



Bell, D. (2004). Grjadushhee postindustrial'noe obshhestvo [The coming post-industrial society]. Moscow: Academia [in Russian].

Harjuchi, S. N. (2008). O neobkhodimosti zakonodatel'nogo stimulirovaniya sotsial'noy otvetstvennosti biznesa [On the need for legislative incentives for corporate social responsibility]. Yuridicheskiy mir — Legal world, 11, 61—64 [in Russian].

Shinkarenko, O. N. (2013). Korporativnaya sotsial'naya otvetstvennost' i sotsial'naya (nefinansovaya) otvetstvennost' [Corporate social responsibility and social (non-financial) responsibility]. Kadry predprijatija — Personnel of the enterprise, 7, 43—56 [in Russian].

Businessin Society. Making a positive and responsible contribution (2002). A voluntary comitiveness by the business to manage its activitie sresponsibly, 37—42. Paris: ICC.

Bowen, H. R. (1953). Social Responsibilities of the Businessman. New York: Harper & Row.

Kotler, F., & Lee, N. (2005). Korporatyvna sotsialna vidpovidalnist. Yak zrobyty yakomoha bilshe dobra dlia vashoi kompanii ta suspilstva [Corporate Social Responsibility. How to do as much good as possible for your company and society]. (S. Yarunuch, Trans). Kyiv: Standard [in Ukrainian].

Meskon, M., Albert, M., & Hedoury, F. (1997). Osnovy menedzhmenta [Fundamentals of Management]. Moscow: Delo [in Russian].

Berezina, O. Yu. (2011). Sotsialna vidpovidalnist korporatsii v systemi sotsialno-trudovykh vidnosyn [Social responsibility of corporations in the system of social and labor relations]. Extended abstract of Candidate’s thesis. Kharkiv [in Ukrainian].

Zhyhlei, I. V. (2011). Bukhhalterskyi oblik sotsialno vidpovidalnoi diialnosti: teoriia, metodolohiia, praktyka [Accounting of socially responsible activity: theory, methodology, practice]. Extended abstract of Doctor’s thesis. Zhytomyr [in Ukrainian].

Seliverstova, L. S. (2015). Formuvannia stratehii korporatyvnoi sotsialnoi vidpovidalnosti [Formation of the strategy of corporate social responsibility]. Aktualni problemy ekonomiky — Current problems of the economy, 7, 309—314 [in Ukrainian].


  • Поки немає зовнішніх посилань.