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Theoretical Basis of Socially-Oriented Activities of Business Entities

Author

Listed:
  • Kostiantyn Galak

    (Kyiv National University of Trade and Economics, Kyiv, Ukraine)

Abstract

The concept of Corporate Social Responsibility is relevant and relatively new for Ukrainian enterprises, that causes the necessity of forming scientific support for its implementation in practice. Furthering the nature and theoretical principles of social responsibility, scientists are intended to help entities in the practical organization of socially oriented activities. The aim of the article is to deep the content of the concept 'socially oriented activity' and to clarify the principles and features, advantages and disadvantages of socially oriented activities. Historical aspects of the concept of corporate social responsibility are disclosed. The level of development of socially oriented activities in Ukraine was estimated. The definition of 'socially oriented activities' was clarified. The list of principles was supplemented and the functions of socially oriented activities were specified. The benefits of the implementation of socially oriented activities were clarified and the disadvantages of such activities that generate additional risks for the entity were determined.

Suggested Citation

  • 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.
    • Handle: RePEc:iaf:journl:y:2016:i:3:p:140-146
    as

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    File URL: http://www.afj.org.ua/en/article/415/
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    References listed on IDEAS

    as
    1. 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.
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    More about this item

    Keywords

    socially-oriented activities; social responsibility; principles; functions; advantages; disadvantages; economic entity;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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