Terebii A. Implementation of international standards of corporate social responsibility at enterprises

The presented dissertation revealed the essence and forms of the introduction of corporate social responsibility based on the analysis of the scientific works of domestic and foreign scientists. It was determined that corporate social responsibility is an important resource capable of forming specific advantages, adequately responding to social internal and external challenges, ensuring the sustainability of development, while turning emerging challenges into advantages. Theoretical approaches to determining the essence and forms of introducing corporate social responsibility, which include such economic components as conducting fair trade, the correct perception of business by stakeholders, the widespread policy of sustainable management, which made it possible to clarify the definition of CSR and to determine and systematize the social and public priorities of CSR. It was determined that social responsibility is a voluntary competitive strategy based on social, economic and environmental improvement in which the organization participates. The thesis analyzes the concept of corporate social responsibility based on the provisions of the UN Global Compact, which links the practice of domestic enterprises activity with generally accepted global approaches to the implementation of social processes at the enterprise level. The UN Global Compact declares ten principles in the field of human rights, labor relations, environmental protection and the fight against corruption. In addition to enterprises, corporations, and business companies, cities within the framework of the UN Urban Development Program can also join the Global Compact. The UN Global Compact is the world's largest corporate social responsibility initiative. The treaty has two goals at the time of its adoption: to make its ten principles central to business worldwide and to galvanize action in support of more global UN goals, such as the Millennium Development Goals (MDGs) and the Sustainable Development Goals (SDGs). The concept of CSR was studied on the basis of the Programs implementation such as "Partnership for Sustainable Development", "Program of Young Innovators", "IT-nation", "SDG Ambition", "Guide to Combating Corruption", which allows for a more complete application of the concept of corporate social responsibility based on of the UN Global Compact at Ukrainian enterprises. It was determined that corporate social responsibility is a way for a corporation to demonstrate its responsible attitude towards social, economic, and environmental aspects of its activities. In the theoretical part of the work, international standards of corporate social responsibility are systematized. Such standards as: ISO 26000 "Social Responsibility Guidelines", ISO 32210 "Fundamentals of sustainable finance: principles and guidance", ISO 32220 "Sustainable finance - basic concepts and key initiatives", ISO 14097 ¬ Greenhouse gas management and related to this activity, the ISO 14000 family of standards, the "Euro" environmental standards. It has been proven that the presence of standards does not yet mean their successful implementation in different countries and in the conditions of different business entities, however, they cause the main vectors of movement for company managers, the public and all stakeholders. Special attention was paid to the ISO 26000 Standard, which is the basis for conflict resolution and eliminates the problems of discrimination against vulnerable groups. Scientific and methodological approaches to determining the conditions for the implementation of international standards of social direction and their institutional design have been studied, which recognizes institutional design not only ISO standards, but also documents of international organizations, sectoral agreements, framework agreements, codes of conduct, joint statements, charters, informal rules, which allows parties of corporate governance to find more options for social dialogue.