Ohorodnikova N. The mechanism of social responsibility stimulation in the management by an enterprise

The dissertation examines the economic content of the enterprise social responsibility incentive mechanism, the concept of its perfection. There is substantiated the scope of the stimulation methods depending on the level of the enterprise social responsibility. The proposed system of criteria for evaluating the effectiveness of the enterprise social responsibility incentive mechanism is based on the use of such indicators as: the elasticity of demand with respect to social spending; income elasticity with respect to social spending; index of the social activities expenses dynamics. Need of transition to use of methods of direct regulation of nature protection activity of the enterprises is proved. The system of special economic tools which carry out functions of optimization of expenses on protection of surrounding environment, for conditions of Ukraine is developed. Instruments of direct regulation of social responsibility of business in the sphere of protection of surrounding environment are offered. Developed recommendations to improve the enterprise social responsibility incentive mechanism include: the establishment of the legislative requirements of enterprises in the social and environmental spheres; authority formation in the executive branch to implement the incentive mechanism of corporate social responsibility; establishing a minimum level of social responsibility of business; encouraging companies to disclose data; development of corporate conduct codes; the use of indicators of social responsibility evaluating the enterprises activity.