Özet:

The subject of the study is the socio-economic aspects of the social responsibility of business (CSR) in 4 countries. The purpose of the article is to study the experience in regulating the socio-economic responsibility of entrepreneurship in the United States, Sweden, India, and China to determine the direction of formation of the state mechanism of socio-economic responsibility of entrepreneurship (SERE) in Ukraine. The methodology of the article became theoretical researches of foreign scientists, their synthesis, systematization, and analysis for the development of the application of experience in Ukrainian realities. The analysis showed how different states of CSR policy differ in each of these countries and made it possible to draw conclusions about the application in Ukraine. So, the experience of Sweden is useful in reviewing the social reporting obligation, as well as the experience of China. In the case of the USA, the role of the state in regulating CSRs in enterprises should be noted but, at the same time, the significant social consciousness of American entrepreneurs as recognized philanthropists, who are actively introducing ethical codes and key stewards from the implementation of CSR, are seen by society and aimed at improving the well-being of society. In China, the government plays an important role in the implementation of CSR for state-owned enterprises. In addition, laws are adopted to improve the rights of employees, to equalize gender differences, to increase the level of production, quality of products, which leads to an improvement in the quality of life of the country’s population. All this becomes relevant for Ukraine and can be used in our country as well. Indian experience draws attention through the adoption of a unique decision on the indifference of charity activities by Indian companies with a certain level of profit and the adoption of them by the rules of corporate social responsibility. In entrepreneurship, these measures have not received support and a large number of enterprises artificially lower their profits. Also, the problem of effective reform of Indian social responsibility is the high level of corruption in the state, as well as the ineffectiveness of the current legislation. Taking into account all these disadvantages when developing its own policy of developing social and corporate responsibility of business, Ukraine is able to build a strong and effective mechanism of a socially responsible society. For the Ukrainian realities, the following areas are emphasized: the approval of the obligation of social reporting for large enterprises of all forms of ownership and state enterprises in general, the improvement of Ukrainian legislation in the field of social responsibility of business, the study of the possibility of introducing the obligation of charity for large enterprises from different sides (that is, how this will affect society, how it will affect the work of enterprises, how can it be regulated by law, what kind of reaction this will cause in society); conducting of informational and consulting measures by the Government of Ukraine for the dissemination of knowledge, skills, competences for the implementation and implementation of socio-economic responsibility at Ukrainian enterprises.

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