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Theoretical Aspects of Development of Socially Responsible Investing in Ukraine

Author

Listed:
  • Alla Ivashchenko

    (Donetsk State University of Management)

Abstract

The article addresses the theoretical aspects of raising the level of socially responsible investing in Ukrainian companies for the purpose of implementation of the system of corporate social responsibility. Founded are the advantages of implementing the corporate social responsibility in the practice of Ukrainian companies. Determined are the areas of the strategy of development of corporate social responsibility and the role of socially responsible investment in improving the efficiency of socially responsible companies. Suggested is the mechanism of management of social programs in a company, the use of which will serve to ensure the due level of implementation of corporate social responsibility in Ukraine. Determined are the main criteria for the qualitative evaluation of social investment. According to the authors, the increased integration of Ukrainian companies to the social responsibility of global corporations can be achieved by adapting international practices to the domestic institutional environment to ensure implementation of international standards, principles and ideas that are based on the harmonization of social relations.

Suggested Citation

  • Alla Ivashchenko, 2014. "Theoretical Aspects of Development of Socially Responsible Investing in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 90-95, September.
    • Handle: RePEc:iaf:journl:y:2014:i:3:p:90-95
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    File URL: http://www.afj.org.ua/en/article/204/
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    Citations

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    Cited by:

    1. Mykola Krushelnytskyy, 2017. "Analysis of the Social Component of Agrarian Formations' Activities," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 153-161, December.
    2. Kostiantyn Galak, 2016. "Theoretical Basis of Socially-Oriented Activities of Business Entities," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 140-146, September.
    3. Mykola Krushelnytskyy, 2016. "Theoretical Aspects of Socio-Economic Orientation of Agrarian Economy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 179-185, March.
    4. Mykola Krushelnytskyy, 2020. "Modeling the Social Orientation of the Business Entities Activities in the Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 173-177, March.

    More about this item

    Keywords

    corporate social responsibility; socially responsible investing; corporate social programs; socially responsible company;
    All these keywords.

    JEL classification:

    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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