LUNKINA T. Formation of agrarian subjects’ social responsibility in the economy of Ukraine

The Thesis is devoted to the substantiation of the conceptual framework, improving the theoretical and methodological regulations, development of methodical approaches and practical recommendations on the formation of social responsibility in the agrarian sector of Ukraine. It is proved that the socialization of the economy should be based on a holistic development that balances economic, environmental, social and spiritual elements of modern agriculture. The international and national experience of social responsibility standards of the agrarian sector’s subjects has been characterized. A conceptual model for managing the development of social responsibility of subjects of the agrarian sector of the economy is formed. It reflects the object and subject of scientific research on the levels of functioning. The methodological approaches to assess the level of local agrarian enterprises’ social responsibility with each of its structural components (economic, human, environmental, social responsibility orientation) according to the agrarian production are developed and verified. According to the author's theoretically outlined and practically confirmed position, four levels of social responsibility of the subjects of the agrarian sector of the economy have been identified. Typically, every next level cannot fully be developed without the previously formed one which is the basis of the research process. It was found that the agrarian enterprises promising emerging demands are to secure not only the first (base) level, but the higher the second and third levels, which directly affect the external - socially responsible business (hereinafter SRB) and internal - corporate social responsibility (hereinafter CSR) aspects of management and allow to create a new benchmark for the development of the agrarian sector taking into account the needs and values of society. In order to ensure the effective formation of social responsibility of the subjects of the agrarian sector of the economy, it is proved that their active involvement in the preparation of non-financial reporting in accordance with the United Nations Goal of Sustainable Development of the UN Global Agreement, combining efforts between the agrarian business, state authorities and the community, is necessary to be developed.