Özet:

The idea of socialization of economic state and corporate policy has become commonplace worldwide. Within the framework of these processes, research and evaluation of the effectiveness of the steps implemented by Ukraine in this area are relevant. In Ukraine, the idea of social responsibility established only little more than 10 years ago and fulfils the function of company’s promotion more than the responsibility of entrepreneurs for their business activities. Big amount of Ukrainian companies fulfil some activities in the sphere of social responsibility irregularly and in more cases with one aim to improve reputation. Thus, the purpose of the article is to determine the modern state of business social responsibility institution in Ukraine, its implementation in the business sphere, explore social element in a comprehensive government system of Ukraine. The subject of the study is the issue of assessing the preconditions, calculating the effectiveness, describing the features and practices of the implementation of business social responsibility in Ukraine under the condition of state assistance. Methodology. The paper is based on statistical information from public sources, reports of different international and Ukrainian companies, organizations, and institutions, which are used to stress and underline the main crucial points of research. In the article, the authors propose a regression model of the correlation between the net profit of Ukrainian companies and various forms of internal social activity of business entities. Conclusions. On the basis of regression model and analysis of financial, non-financial reports and official press releases of Ukrainian companies, it is investigated that internal social activity of the enterprise positively affects the net financial profit, and on the contrary, the general approach of companies to the external business social responsibility indicates the disparity between net profit and the expenses for social responsibility projects for local communities. With the increase of their profits, companies allocate more funds and in some cases even reduce their spending on external social activity. Ukrainian companies are still at the first stage of the development of CSR, which manifests itself only in the production of the product and meeting the needs of their consumers and employees. Therefore, the business, which wants to be successful, is interested in a good partnership with all its stakeholders, especially in such as state, which should help and motivate companies, through financial and non-financial incentives, to implement the institution of social responsibility in its activities. The aspect of the state socio-economic policy is realized through specific, typical programs of social protection and security, which are considered in the article.

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