A Model of Social Responsibility of Actors in the State Sector of Economy

• Main Authors: Krutova Anzhelika S., Nesterenko Oksana O.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-05-01
• Series: Bìznes Inform
• Subjects: social responsibility; the State sector of economy; sustainable development; social audit; integrated reporting
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-142_148.pdf

The article is aimed at developing a conceptual model of social responsibility of actors in the State sector of economy and elaborating directions for its improvement. It has been determined that social responsibility of the State and actors in the State sector of economy, as managers of the budget, is to determine and reconcile positions on the achievement of joint agreements and adoption of agreed decisions by the parties to the social dialog. A conceptual model of the socially responsible State has been developed, where the functions of moderator of principles of social responsibility at all levels of socio-economic relations are vested in the State sector of economy. It has been substantiated that the main tool for the creation of a social State is the auditing of social responsibility, the basic information base for controlling the level of social responsibility is the integrated reporting of companies. To disseminate the ideas of integrated reporting, creation of a «Single portal of integrated reporting for enterprises and organizations of Ukraine» has been proposed.