Соціальна відповідальність бізнесу як основа сталого розвитку підприємств

Adherence to the concept of social responsibility is not just a desirable but a necessary attribute of doing business in the modern world. Today, consumers, employees, and investors expect companies and firms not only to be efficient in their business operations, but also to be socially and environmentally responsible. Businesses that ignore these expectations risk losing their reputation and, consequently, their customers. Instead, compliance with the standards of corporate social responsibility set by civil society is becoming an increasingly important competitive advantage, contributing to the attraction of talented employees who want to work for companies with high ethical standards. Businesses that implement the principles of social responsibility in their operations contribute to the reduction of social and environmental risks, as well as promote sustainable development of the economy and society. The article is devoted to certain aspects of corporate social responsibility and the role of this concept in achieving the goals of sustainable development of the economy, the state and society. Its purpose is to provide a brief overview of the existing developments in the assessment of corporate social responsibility of the business community as a whole and individual companies and firms, and to clarify the current situation with regard to social responsibility of Ukrainian business. The tasks of the article are solved by using a number of general scientific and specific methods which allow reflecting certain aspects of the corporate social responsibility concept in the activities of business units of various ranks. The author highlights the reasons for the formation of the concept of corporate social responsibility, the main aspects of its manifestation in the practice of doing business, a certain set of indicators that allows assessing the social, economic and other aspects of corporate social responsibility, the importance of compliance with the principles of corporate social responsibility in ensuring its proper competitiveness in the modern world and achieving global sustainable development goals. The author assesses some indicators of social responsibility of business in Ukraine, which determines the practical significance of this article.