The integration principles of development of concepts of corporate social responsibility are investigated, directions of CSR implementation by tourist enterprise are determined, foreign experience of implementation of programs of corporate social responsibility by tourism enterprises is researched, conceptual scheme of ensuring sustainable development of tourism enterprise is developed; analyzed the tourism market of Ukraine in terms of the prerequisites for the formation and application of CSR, explored the prospects for the development of tourism enterprises using CSR, identified the organizational and economic prerequisites for the implementation of corporate social responsibility by tourism enterprises, proposed a pyramid of benefits of CSR applied at the initial stage of implementation of the concept of CSR; mechanism of formation and realization of CSR of tourism enterprise is proposed, CSR stability indicator is developed, reflecting CSR impact on profit, conceptual model of implementation of CSR mechanism of tourist company is developed, the Impact / Significance (level of interest) matrix is
modeled for tourist company. In the process of analyzing the economic preconditions for the implementation of CSR we devided CSR costs of tourism enterprises into internal (costs related to development of the staff, costs for occupational safety, improvement of internal structure, ergonomic and environmental costs); external (initiatives in the field of ecology, educational projects, sponsorship, sports and other initiatives, payment of taxes and fees ( to the state budget, local budgets), communication with partners, consumers and society, programs for people with disabilities) and other costs. The key goals for achieving sustainable development of the tourism enterprises are proposed: economic (ensuring the competitiveness of the tourism sector by improving the economic situation in Ukraine, increasing investment inflows in the tourism enterprises by increasing competitiveness, sustainable development of the domestic tourism market); ethical (development of innovations in the social sphere that lead to better working conditions at the tourism enterprises, organization of social protection of employees, partners and
clients as a result of a social insurance situation; environmental goals (popularization of ecological tourism in Ukraine by restoring recreational resources, reduction of anthropogenic impact on the ecological level of countries of countries providing tourist services etc.); Improved the system of targeted approaches to the development of the concept of CSR of tourism enterprises on the basis of 2 levels of objectives: objectives as for satisfaction of the
interests of key stakeholders and objectives as for gaining of sustainable development.
