Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук


Автор: Редактор on .

UDC 330.837:005.35
KOROL Svitlana,
Candidate of Sciences (Economics), Associate Professor at Accounting Department of Kyiv National University of Trade and Economics
Background. Theoretical study and practice of socially responsible work of a company requires the development of appropriate conceptual apparatus. The study suggested that institutionalism as one of the areas of modern economic scientific thought will help to accomplish this task.
Review of scientific sources on selected topics showed that scientists overlooked institute of social responsibility of business (SRB) as well as the use of tools for institutional theory to describe the components of the social responsibility of the company as a management object. However, the scientific importance of solving the above problems is indisputable.
The aim of the paper is a theoretical study and use of the institutional approach to characterization of social responsibility of the enterprise and its institutional environment.
Results. Institute SRB in social and legal aspects has been studied.
The main features of grouping stakeholders based on their purpose and nature of the relationship with the company have been identified. Grouping attributes that should be used to characterize the objects and subjects of SRB, clarify the content of socially responsible business have been defined.
The possibility of applying the concept of institutional factors to characterize the social responsibility of business, legal and social institutions has been studied.
It has been established that in determining the priorities of social and economic policy of the company one should focus primarily on the category of stakeholders in the relationship which exists bilateral interest that will enhance the effectiveness of socially responsible business.
It has been established that determining the direction of evolution of the Institute SRB is necessary for enterprise management using its potential and taking into account the transformation of the institutional environment.
Conclusions. SRB as a legal institution integrates into a single system of social institutions, which are the stakeholders. The system of legal and social institutions SRB define institutional environment. It has been found that the content and structure of such a system depends on the socio-economic priorities of the entity.
Keywords: social responsibility of business, investment approach, stakeholders, legal institution, social institution, institutional environment, management.