Theoretical aspects of the formation of accounting system of the corporate social responsibility

The article examines the importance of social responsibility and clarifies the role of the state and public organizations in supporting socially responsible businesses. Today, many Ukrainian enterprises and organizations realize the importance of socially responsible business and increasingly create and implement socially responsible business projects. Such social projects may be related to charity, creating new jobs for IDPs or people with certain special needs, introducing new ecological technologies in energy or food, and other social initiatives. Modernity has faced a whole chain of quite complex problems, for example, the rapid growth of social inequality, global environmental crises, and protracted armed conflicts. The article focuses on the fact that overcoming the mentioned problems requires significant general efforts not only of power structures but also of business and scientific circles and the public. The author analyzes publications devoted to the formation and improvement of socially oriented behavior of business entities and analyzes the experience of using public-private practices and approaches to creating and implementing projects regarding the social responsibility of representatives of state authorities, business structures, public organizations, and other stakeholders. The social responsibility of the state is one of the main levers of ensuring the quality and effectiveness of state administration. The author emphasizes that the state has an essential task in shaping the socially responsible behavior of citizens. Legislative influence, educational policy, support for socially responsible businesses, and public campaigns are all tools the state can use to support and develop socially responsible behavior that contributes to creating an ethical and sustainable society. Public organizations also play an essential role in implementing these principles and forming an ethical business environment. The most crucial function of NGOs is to change people. In our fragmented society, non-governmental organizations promote social inclusion and integration. Public organizations are active initiators of social projects and social initiatives aimed at creating comfortable living conditions for communities, improving the quality of education, etc. The author emphasizes that the state is vital in regulating and stimulating socially responsible business behavior. Legislation, financial incentives, and other instruments of government intervention can contribute to the formation of an effective system of social responsibility. It was also found that public organizations monitor and promote the principles of social responsibility. They can influence business by demanding compliance with high standards of ethics and integrity. Keywords: social responsibility of business, state, public organizations, social state, social projects.