State regulation of social and economic responsibility of entrepreneurship: European experience

Maryna Mykolaivna Dielini


Introduction. The Ukraine’s integration into the European community is impossible without learning the experience of European countries in many spheres. Social responsibility of business becomes a significant element in strengthening the competitiveness of our enterprises and the state in general on the world level. The development of socially responsible practices can influence not only the society, but also business representatives themselves, namely: improving the image of the company, increasing the number of consumers, attracting and retaining more skilled personnel, etc. In Ukraine, the process of development of social responsibility of business circles has already begun, but it is still not enough. The state can play a significant role in the development of social practices. This scientific research is dedicated to the study of the experience of European governments in the sphere of social responsibility.

The purpose. The article aims is to determine the directions of the state policy of Ukraine for the development of social and economic responsibility of entrepreneurship on the basis of European countries experience.

Results. The basic world models of social responsibility of business have been investigated. The experience of European countries on state regulation in this area has been systematized. On the basis of the conducted research, we have proposed directions of the state policy in the field of regulation of social and economic responsibility of entrepreneurship in Ukraine, namely: drafting a law on social responsibility, introducing changes in tax legislation in the field of preferential taxation, increasing attention to non-financial reporting as a source of information on social company initiatives and the construction of national ratings.


social responsibility of business; social and economic responsibility of entrepreneurship; non-financial reporting; social initiatives; preferential taxation; social label; eco label

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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