Factors for activating social investments of business in Ukraine and Poland

Introduction. Contemporary global challenges affect the development of business and the startup ecosystem around the world. In particular, the increase in geopolitical risks due to the full-scale war in Ukraine actualizes the issue of social investments of business. However, these processes have a different nature in different countries. For example, in Poland, social entrepreneurship is aimed at facilitating public access to social services, using new technologies and artificial intelligence for digitalization and increasing business competitiveness. An ecosystem of high-tech startups and social entrepreneurship is being formed at the state level. At the same time, in times of full-scale war in Ukraine, social investment of businesses has become especially important. A new approach to doing business is being formed, according to which startups develop not only new technologies but also support social and humanitarian initiatives. Problem Statement. Assessing the factors of social investment activation on the example of Ukrainian and Polish businesses. The purpose is to identify and evaluate the key factors influencing the development and efficiency of social investments in Polish and Ukrainian business. Methods. General scientific and special methods were used, in particular: scientific abstraction and epistemological (content) analysis, synthesis, induction and deduction, analogies and systematization, system-structural analysis, expert evaluation method, index method and grouping method. Results. The levels of manifestations and possibilities of activation of social investments at different levels, which is based on SDG standards (a combination of environmental, social and public management principles), which create the basis for sustainable development and growth in the world, have been studied. National economies and individual businesses incorporate ESG principles into their development strategies. Compliance with these principles is possible only if there is a sufficient amount of involved investments. The specifics of state policy in the context of the development of social investments, trends in the development of business and startups in Ukraine and Poland, and successful cases of the implementation of social business projects are analyzed. The conducted analysis made it possible to single out the factors of activation of social investments of business in both countries at the global, state and business levels. Conclusions. Today's challenges require a change in business priorities. Even high-tech startups are revising their development strategies in terms of social investments, activities in accordance with ESG principles. At the global level, factors for the activation of social business investments are common to Ukraine and Poland. At the state level, it is possible to distinguish common groups of factors of business activation in Ukraine and Poland, which have different manifestations for each of the countries. Business representatives demonstrate different approaches to social investments: Polish companies actively integrate corporate volunteering, educational and cultural projects into development strategies, while in Ukraine social entrepreneurship is associated with the need to restore social infrastructure, rehabilitation and integration of these groups into public life.