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http://194.44.12.92:8080/jspui/handle/123456789/5404
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| Назва: | AUDIT: METHOD OF ASSESSING THE EFFECTIVENESS OF SOCIAL RESPONSIBILITY OF AGRARIAN ENTERPRISES |
| Автори: | Dubinina, M.
Telovata, M.
Trum, O.
Tkachenko, T. |
| Ключові слова: | social responsibility
corporate social responsibility
non-financial reporting
social audit
agrarian sector
audit methodology |
| Дата публікації: | гру-2020 |
| Видавець: | Wydzial Ekonomiczny Uniwersytetu Marii Curie-Sklodowskiej w Lublinie |
| Опис: | Recently, the role of social responsibility on a global scale has been constantly in- creasing. This has significant influence on socio-economic development and dynamics. A new paradigm of productive functioning of society is formed, based not on maximizing profits, but on responsible behaviour to the main stakeholder grops. The agrarian sector of the country’s economy is characterized by sufficient resource and economic potential to allow for the sector’s development, but the irrationality of nature, resource and energy intensity of technologies, low economic efficiency, and high financial costs make it impossible to develop effectively. That is why social responsibility is one of the most effective directions of development as it foresees a fundamentally new combination of factors in the functioning of the agricultural sector. The pur- pose of our research is the substantiation of methodological approaches to the audit of the state of social responsibility of agrarian business and development of directions in modern conditions of management. The domestic practice of agricultural business does not have clear approaches to understanding, implementation of socially responsible behaviour of agricultural enterprises, or an idea of what are the ethical principles of modern business and the economic benefits of socially responsible behaviour. Accordingly, it is problematic to assess the state of social re- sponsibility of businesses in the agricultural sector. That is why the task of the paper is to sub- stantiate the methodological approach to the assessment of the current state of social responsi- bility of the agricultural sector and to determine its development prospects for agricultural en- terprises. The realization of the purpose and objectives of the scientific paper is carried out by the following methods: systematic approach – in the formation of theoretical and methodologi- cal foundations of the formation and implementation of the principles of social responsibility of the agricultural sector, generalization – in substantiation of methodological approaches to as- sessing the state and development of social responsibility; economic and statistical techniques – a reflection of the main parameters of economic growth and the impact of social responsibility of agricultural business on the social and environmental indicators of rural development. |
| URI (Уніфікований ідентифікатор ресурсу): | http://194.44.12.92:8080/jspui/handle/123456789/5404 |
| ISBN: | 978-83-65046-14-7 |
| Розташовується у зібраннях: | Наукові роботи співробітників
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Усі матеріали в архіві електронних ресурсів захищені авторським правом, всі права збережені.
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