Losovska N. Organizational and economic mechanism of managing corporate social responsibility

The dissertation is devoted to the deepening of theoretical and methodological provisions and the development of practical recommendations on the formation of organizational and economic mechanism for managing corporate social responsibility to create the necessary preconditions for economic growth in Ukraine and achieve the goals of sustainable development. The analysis of existing approaches to the concept of social responsibility of business showed that there is no single point of view regarding the interpretation of this concept. That is why the author's vision of interpretation of the concept of social responsibility of business is proposed, under which it is expedient to understand voluntary activity aimed at sustainable development of economic entities for the charitable implementation of international and state regulatory acts and signed within the framework of social partnership (public-private) agreements, technical, environmental, social, ethical and economic standards, as well as additional commitments to meet economic and social needs ykholderiv executed under the law and international norms of behavior. The analysis of the evolution of views on the manifestation of corporate social responsibility in the United States and in Western Europe identifies five stages in the development of social responsibilityA theoretical and methodological approach to the level of achieving social responsibility of business is proposed.