Incentives for the Deployment of Social Responsibility Management in Ukrainian Enterprises

Main Article Content

Myroslava Kushnir
Lyubov Lipych
Alla Fatenok-Tkachuk
Oksana Khilukha

Abstract

The article examines the prerequisites and practices of social responsibility of Ukrainian enterprises to identify success factors that are important in choosing areas of implementation of social measures. We conducted the research in the following sequence. First, we analyzed the state of social responsibility management based on the monitoring of macroeconomic indicators in terms of external vectors of the corporate culture system. Then we set the level of awareness of regional governments about socially responsible business. Finally, we supplemented the analysis results with data from the monitoring of the attitude of management structures to the need to implement a system of corporate social responsibility of Ukrainian enterprises based on the Sustain Ability matrix. In the end, we summarized the priority factors of success resulting from corporate social responsibility management.


We have proved that the formation of methods for assessing the management of social responsibility should consider internal and external vectors in the corporate culture system. The assessment of vectors of social responsibility should be carried out, taking into account the volume of social investments, their quality and efficiency. We found that the most crucial success factors are increased productivity, reduced costs and the ability to diversify markets.

Downloads

Download data is not yet available.

| Abstract views: 29 | PDF Downloads: 36 |

Article Details

How to Cite
Kushnir, M. ., Lipych, L. ., Fatenok-Tkachuk, A. ., & Khilukha, O. . (2022). Incentives for the Deployment of Social Responsibility Management in Ukrainian Enterprises. Law, Business and Sustainability Herald, 2(1), 18–33. Retrieved from http://lbsherald.org/index.php/journal/article/view/30
Section
Articles
Author Biographies

Myroslava Kushnir, Ukrainian Catholic University

Myroslava Kushnir, PhD, Art. teacher, Department of Applied Economics and Business, Ukrainian Catholic University, Ilariona Sventsitskoho 17, Lviv, Ukraine, ORCID: https://orcid.org/0000-0002-4441-4278

Lyubov Lipych, Lutsk National Technical University

Lyubov Lipych, DSc (Economics), Professor, Department of Entrepreneurship, Trade and Logistics, Lutsk National Technical University, Lvivska 75, Lutsk, Ukraine, e-mail: lglipych@gmail.com, ORCID: https://orcid.org/0000-0002-9059-7271 (corresponding author)

Alla Fatenok-Tkachuk, Lesia Ukrainka Volyn National University

Alla Fatenok-Tkachuk, PhD in Economics, Аssosiate Professor, Department of of Accounting and Taxation, Lesia Ukrainka Volyn National University, Volya Av. 13, 43025 Lutsk, Ukraine, ORCID: https://orcid.org/0000-0001-6200-4873

Oksana Khilukha, Lviv University of Business and Law

Oksana Khilukha, PhD in Economics, Аssosiate Professor, Department of Business Economics and Information Technologies, Lviv University of Business and Law, Kulparkivska st., 99, 79021 Lviv,  Ukraine,  ORCID: https://orcid.org/0000-0002-1228-7171

References

Balabanyuk, Z. H. (2012). Vzayemozvyazok korporatyvnoyi sotsialʹnoyi vidpovidalnosti ta polityky rukhu personalu orhanizatsiyi [The relationship between corporate social responsibility and personnel policy of the organization]. Ekonomika ta derzhava. 3. 25–28. http://nbuv.gov.ua/UJRN/ecde_2012_3_9.

Balakiryeva, O. & Halustyan, Y. U. (2007). Sotsialʹno vidpovidalʹnyy biznes v Ukrayini: ponyattya ta osnovni chynnyky [Socially responsible business in Ukraine: concepts and main factors]. Ukrayinsʹkyy sotsium. 5–6. 99–109.

Buleyev, I., Bryukhovetskaya, N. & Chernykh Ye. (2008). Sotsial'naya otvetstvennost' biznesa: teoriya i praktika [Social responsibility of business: theory and practice]. Donetsk: IEP NAN Ukrainy; DonUEP.

Burlakova, Y. U. (2009). Korporatyvna sotsialʹna vidpovidalʹnistʹ yak osnova harmonizatsiyi dobrobutu suspilʹstva [Corporate social visibility is the basis for harmonizing the welfare of society]. Ekonomika: problemy teoriyi ta praktyky : zbirnyk naukovykh pratsʹ. 252./. IV. 881–891.

Valitov, S. H. & Mal'gin, V. A. (2009). Vzaimodeystviye vlasti i biznesa: sushchnost', novyye formy i tendentsii, sotsial'naya otvetstvennost' [Interaction between government and business: essence, new forms and trends, social responsibility]. Izdatel'stvo «Ekonomika.

Hrishnova, O. (2011). Sotsialʹna vidpovidalʹnistʹ u konteksti podolannya systemnoyi kryzy v Ukrayini [Social responsibility in the context of overcoming the systemic crisis in Ukraine]. Demohrafiya ta sotsialʹna ekonomika. 1(15). 39-46.

Drobyshev, V. (2006). Global'nyy dogovor − investitsii v budushcheye [Global Compact - Investing in the Future]. Direktor. 10. 68-69.

Meir, A. (2012). Biznesmeny i obshchestvo: korporativnaya filantropiya [Businessmen and Society: Corporate Philanthropy]. Material sayta mezhdunarodnoy yevreyskoy religioznoy organizatsii Esh a-Tora. http://www.evrey.com/sitep/ethics/arkhiv.php3?menu=267.

Nadyeyko, M. (2020). Analiz stanu menedzhmentu sotsialʹnoyi vidpovidalʹnosti pidpryyemstva za zovnishnimy vektoramy [Analysis of the state of management of social responsibility of the enterprise by external vectors]. Naukovi zapysky Lʹvivsʹkoho universytetu biznesu ta prava. Seriya ekonomichna. 27. 36–44.

Pushkar, M. & Holinach L. (2018). Sotsialʹna vidpovidalʹnistʹ biznesu: teoriya i praktyka [Corporate social responsibility: theory and practice]. Ternopilʹ : Kart-blansh.

Sardak, S. & Haslenko K. (2017). Vnutrishnya korporatyvna sotsialʹna vidpovidalʹnistʹ pidpryyemstva: teoretychni ta praktychni aspekty [Internal corporate social responsibility of the enterprise: theoretical and practical aspects]. Ekonomika i suspilʹstvo. 12. 342–347.

Derzhavna sluzhba statystyky Ukrayiny. (2021). Statystychnyy shchorichnyk Ukrayiny za 2020 rik [Statistical Yearbook of Ukraine for 2020]. http://ukrstat.gov.ua/druk/publicat/Arhiv_u/01/Arch_zor_zb.htm

Yachmenʹova, V. & Tsarenko N. (2011). Korporatyvna kulʹtura promyslovoho pidpryyemstva: formuvannya ta rozpodil vytrat [Corporate culture of an industrial enterprise: formation and distribution of costs]. Arial.

Bowen Howard R. Social Responsibilities of the Businessman. (1953). N.Y.: Harper & Row.

Carroll, A. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review. 4(4). 497-505.

Chen, Y. C., Hung, M. & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 2018. 65. 169–190. https://doi.org/10.1016/j.jacceco.2017.11.009.

Drucker, P. (1994). Management: Tasks, Responsibilities, Practices. N.-Y. : Harper&Row.

Fridman, M. (1970). The Social Responsibility of Business is to increase its Profits. New York Yimes Magazine. September, 13. 122-126.

Ikram, M., Mahmoudi, A., Shah, S. & Mohsin, M. (2019). Forecasting number of ISO 14001 certifications of selected countries: Application of even GM (1,1), DGM, and NDGM models. Environmental Science and Pollution Research. 26, 12505–12521. https://doi.org/10.1007/s11356-019-04534-2.

Ikram, M., Zhou, P., Shah, S. & Liu, G. Q. (2019). Do environmental management systems help improve corporate sustainable development? Evidence from manufacturing companies in Pakistan. Journal of Cleaner Production. 226. 628–641. https://doi.org/10.1016/j.jclepro.2019.03.265