МАКРОЕКОНОМІЧНІ УМОВИ ВПРОВАДЖЕННЯ МЕНЕДЖМЕНТУ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВ

The issue of corporate social responsibility nowadays becomes especially relevant in connection with the exit of Ukraine into European markets, which is related to the bringing of domestic entrepreneurship to European standards. Global trends in the implementation of social responsibility practices in Ukraine are of a regional nature, due to specific macroeconomic conditions.

The article analyzes the theoretical preconditions for the formation and development of social responsibility management and systemic problems in this area. The legislative provision of the minimum level of CSR in Ukraine is researched. The absence of a single state policy and strategy for CSR development is substantiated. The reasons for the failure of enterprises to implement CSR practices are analyzed. The macroeconomic prerequisites of introduction of social responsibility management of enterprises are revealed. The main problems of the non-systemic nature of CSR in Ukraine are highlighted.

The basics of the minimum level of CSR in Ukraine are envisaged by law. However, due to the lack of a unified state policy and CSR development strategy, in the current state, it is more likely to be the type of legal responsibility of enterprises, which is known to have, first, a retrospective character (comes only after the commission of the offense); and secondly, a partial nature (not all violations can be detected, but from enterprises where violations are found – not all are prosecuted); Thirdly, it cannot be applied to certain aspects of entrepreneurial activities that do not directly contradict the law, but have negative social consequences (for example, fines for employees to reduce the final amount of their earnings).

Macroeconomic conditions are not currently very favorable for a socially responsible business. Despite the crisis in the economy and the lack of state support, some enterprises are implementing social responsibility measures, focusing, first of all, on the samples of Western enterprises. However, such activity is non-systemic and is, more likely, a kind of philanthropy.

Improving macroeconomic conditions, in particular, improving state regulation of certain aspects of social responsibility, recognizing it as a factor in macroeconomic development, and developing investment programs for social responsibility will, in our opinion, accelerate Ukraine's integration into the European Union markets.

A promising direction for further research is the development of the concept of social responsibility of Ukrainian enterprises.