THEORETICAL ASPECTS OF DESIGNING BUSINESS SOCIAL RESPONSIBILITY MECHANISMS

The article is devoted to modern theoretical issues of designing mechanisms of social responsibility of business entities. The object of the study is modern theoretical issues of constructing and implementing the social responsibility of business structures in the conditions of intensive development of a market economy. The subject of the study is directly the mechanisms of social responsibility, including both organizational and investment and economic components. The purpose of the study is to model the theoretical mechanisms of social responsibility of business at the micro- and macroeconomic levels for their subsequent practical testing and application in regional economic systems.

In modern market conditions, at all levels of the functioning of the economic system, there is a low level of social responsibility of business entities. A wide range of problems of social responsibility of business entities and entrepreneurship is associated with an insufficient level of elaboration of the mechanisms of social responsibility in practice.

The study of design issues of social responsibility mechanisms is considered in two directions - microeconomic and macroeconomic levels. When designing social responsibility mechanisms at the microeconomic level, factors such as the organizational and legal form of ownership of enterprises, the formation of special organizational and management structures, the development of social responsibility programs and their feasibility study, and the potential for investment support for social responsibility are taken into account. In relation to the microeconomic level, a methodology for assessing the effectiveness of investments in social responsibility of business organizations is proposed.

When designing social responsibility mechanisms at the macroeconomic level, factors such as the activities of government institutions and organizations, social and entrepreneurial corporations, non-governmental public organizations, and the economic potential of forming social responsibility funds at the regional and national levels are taken into account. In relation to the macroeconomic level, options for the economic effect from the implementation of social responsibility are formulated. Taking into account the study of all potential influencing factors, the author’s models of mechanisms for implementing the social responsibility of business organizations have been developed.

The main research methods were the collective method, the analytical method, the method of establishing relationships and patterns, the synthetic method and the method of designing hypotheses.

1. Newman С., Rand J., Tarp F., Trifkovic N. Corporate Social Responsibility in a Competitive Business Environment // The Journal of Development Studies, – Volume 56, Issue 8. – 2020. https://doi.org/10.1080/00220388.2019.1694144 [in English] (accessed: 15.01.2025)

2. Takeuchi R., George G. Corporate Social Responsibility: An Overview and New Research Directions // The Academy of Management Journal, – Volume 59 (2). – 2016. – P. 534 – 544. DOI:10.5465/amj.2016.5001 [in English] (accessed: 15.01.2025)

3. Abrosimova E. A. Socialnoe predprinimatelstvo i socialnaya otvetstvennost malogo biznesa: mify i realnost [Social Entrepreneurship and Social Responsibility of Small Business: Myths and Reality] // Zhurnal predprinimatelskogo i korporativnogo prava. – № 3. – 2016. - P. 38 – 45. [in Russian]

4. Doneva O. V. Kriterii sformirovannosti socialnoj otvetstvennosti studentov vuza [Criteria for the development of social responsibility of university students] // Fundamentalnye issledovaniya. – № 3 (chast 3). – 2014. – P. 580 – 584. [in Russian]

5. Krohonyatkin M.D. Socialnaya otvetstvennost biznesa: vozmozhnyj mekhanizm realizacii [Social responsibility of business: a possible mechanism for implementation] // Trudy Nizhegorodskogo gosudarstvennogo tekhnicheskogo universiteta im. R.E. Alekseeva. Ekonomika, innovacii i menedzhment. – № 3(105), – 2014. – P. 264 271. Available at: - URL: https://cyberleninka.ru/article/n/sotsialnaya-otvetstvennost-biznesa-vozmozhnyy- mehanizm-realizatsii [in Russian] (accessed: 21.04.2024).

6. Mekhanizmy korporativnoj socialnoj otvetstvennosti. Korporativnoe volonterstvo. [Mechanisms of corporate social responsibility. Corporate volunteering] – 2023. Available at: - URL: https://spravochnick.ru/menedzhment_organizacii/korporativnaya_socialnaya_otvetstvennost_kompanii/ [in Russian] (accessed: 21.04.2024).

7. Osnovnye podhody k upravleniyu socialnoj otvetstvennostyu organizacii. [Basic approaches to managing the social responsibility of an organization] – 2022. Available at: - URL: https://studme.org/166052/ekonomika/osnovnye_podhody_upravleniyu_sotsialnoy_otvetstvennostyu_organizatsii [in Russian] (accessed: 21.04.2024).

8. Lobyznekova V.A. Socialnaya otvetstvennost kompanii v sisteme korporativnogo menedzhmenta [Social responsibility of the company in the corporate management system] // Biznes. Obrazovanie. Pravo. – №3(28) – 2014. P. 168 – 173. Available at: - URL: https://elibrary.ru/download/elibrary_21975052_33732888.pdf [in Russian] (accessed: 21.04.2024).

9. Tretyakov O.V. Upravlenie korporativnym socialnym investirovaniem [Corporate Social Investment Management] // Dissertaciya na soiskanie uchenoj stepeni kandidata ekonomicheskih nauk. Sankt-Peterburg, – 2018. – 147 p. [in Russian]

10. Zakon Respubliki Kazahstan «O socialno-predprinimatelskih korporaciyah». [Law of the Republic of Kazakhstan "On Social and Entrepreneurial Corporations"] – 2023 Available at: - URL: https://online.zakon.kz/Document/?doc_id=30077823#pos=4;-106 [in Russian] (accessed: 21.04.2024)

11. Nepravitelstvennye organizacii (NPO). [Non-governmental organizations (NGO)] – 2023. Available at: - URL: http://www.wehse.ru/cgi-bin/wpg/wehse_wpg_show_text_print.pl?term1304421849 [in Russian] (accessed: 21.04.2024)