The purpose of the article is to study the European experience of the formation and regulation of socially responsible behaviour of economic entities; distinguishing the dominant drivers of corporate social responsibility in Germany and strategic priorities for its implementation. Its contents are interpreted in the expanded and narrow sense. Expanded approach insists that CSR is a set of interrelated types of responsibility (legal, economic, professional, moral, political, etc.) that reflect the system of values of society. Narrow interpretation foresees the definition of the degree (measure) of adoption by the subject of socially significant goals of society, the fulfilment of mutual rights and responsibilities, observance of social norms. The research subject – the peculiarities of the functioning of the European model of socially responsible entrepreneurship, the practice of its implementation in Germany. The methodology of the research is based on the definition of general principles of constructing the system of corporate social responsibility, disclosure the essence of the categorical apparatus, considering its main theoretical concepts. In the process of research, a set of methods of scientific cognition were used: analysis, synthesis, generalization (for the disclosure of the conceptual-categorical apparatus of the subject of the research); statistical method, grouping, empirical approach (while analysing the practice of distributing social responsibility among the subjects of social partnership in the EU for ensuring social protection of the population, and differences between the EU countries on the level of such responsibility of the subjects of the social process, depending on the model of socio-economic development). Conclusion. Under the influence of the challenges of globalization and the 4th Industrial Revolution, aggravation of competition, the conditions of the economy are changing. The need for business models on the basis of the strategy of sustainable development, socially responsible behaviour of business structures on the basis of systemic and long-term is growing. This situation actualizes the problem of creating mechanisms for maintaining social compromise in society. System of ensuring responsibility of the subjects of society for the formation of normal living conditions of society is one of the institutional mechanisms of social control and creating conditions for balancing personal, collective and social interests. Institutional support for the functioning of the mechanism for supporting social compromise regarding the formation of normal living conditions is based on the levers of state regulation (subsidies, preferential taxation, economic incentives, and compliance with the standards of activity); institute of entrepreneurship (international and national standards for doing business); institute of the public (the system of social reporting of enterprises, work with territorial communities). Compliance with product quality standards, with obligations to stakeholders, social reporting and progress reporting (including its environmental parameters), transparent business promotes the implementation of socio-stabilizing functions of entrepreneurial activity both on national and on a world scale. Experience of European (in particular, German) companies proves the need to adherence to the principles of social responsibility in entrepreneurship and the possibility of their use as a competitive advantage.

Current circumstances are shaping new conditions for the interaction of entities of society. The COVID- 19 coronavirus pandemic tests the partner relationship between government, business and civil society in the system of their social responsibility for the efficiency and morality. The purpose of the study is to reveal the theoretical foundations of the concept of “social responsibility of the state, business, citizen” as a determining factor of formation, self-organization, self-control, modernization of civil society and analysis of the practice of organizing the social responsibility system of economic entities in the EU and in Ukraine. The subject of the research is social responsibility as a fundamental value of society and social institute of regulation of relations in society for ensuring stability of living conditions. The methodology of the research is based on the set of methods of scientific analysis. In particular, dialectical (when characterizing the categorical apparatus of the subject of study); systemic (when analyzing the relationship of socio-economic processes); statistical method of comparisons and groupings; economic analysis (when processing statistics); historical (in the study of the evolution of corporate social responsibility (CSR) theory and practice); empirical (in the analysis of the practice of forming partnerships between business structures, the state and civil society in the European Union and Ukraine). Conclusions of the study. The concept of “social responsibility” is a fundamental value of society, and the system of social responsibility of its entities is a social good. It can be considered as a social institute of socio-economic relations regulation in order to ensure the stability of society and the development of living conditions. The systematization of scientific approaches to defining the social responsibility of economic entities as a social good made it possible to justify it from the standpoint of a public policy object, a system of ethical values of society, voluntary obligations of business and a way of managing a business entity. Features of the current socio-economic situation require strengthening of their socially responsible behavior, introduction and observance of new forms of interaction between business and society on the principles of systematic and longterm. The innovative model of the economy is raising new demands for socially responsible behavior of public relations entities. Models of its realization have their own peculiarities in every EU country. They are all stimulated by state institutional mechanisms (privileges in taxation, subsidies, control over compliance with social and environmental standards); international standards of doing business; control by the public (social reporting to stakeholders). Such institutional levers stimulate the integration of socially responsible behavior into the development strategy of the business structures. The European experience of forming and provision of social positioning of entrepreneurial activity is being studied in Ukraine and is gradually being implemented. The level of transparency of leading companies activities is increasing, especially those, the activities of which are focused on international markets (agribusinesses, energy and metallurgy companies). The lower level of transparency of such information is inherent for mining companies. Transnational companies operating in Ukraine have a higher level of CSR disclosure than domestic organizations. On their websites, twice as often as on websites of the Ukrainian companies, issues on human rights, CSR programs, policies and goals are covered. As the example of the high level of compliance with the CSR principles may serve the activities of the French-Ukrainian company “Verallia-Ukraine” PJSC ”Consumers-Sklo-Zorya” (Rivne region, Ukraine). Many Ukrainian business entities have not yet integrated CSR into their company management strategy. Further promotion of the CSR concept, activation of institutional, economic and social mechanisms for its implementation, evaluation of the effectiveness of its implementation are needed.

Економічна теорія та історія економічної думки УДК 330.12 Іван Топішко 1-кандидат економічних наук, доцент Національного університету «Острозька академія»; Наталія Топішко-кандидат економічних наук, старший викладач Національного університету «Острозька академія»; Тетяна Галецька-кандидат економічних наук, старший викладач Національного університету «Острозька академія» Рівень життя населення як обʼєкт соціального захисту У статті розкрито сутність категорії «рівень життя населення». Визначено його кількісні та якісні параметри, чинники впливу. Систематизовано показники оцінки соціальної захищеності населення як системного поняття для характеристики рівня життя. Досліджено роль розподільчих відносин у соціально-економічному розвитку. Розглянуто позитивні та негативні зміни в суспільстві під час ринкових трансформацій, динаміку й структуру доходів населення України. Обґрунтовано необхідність глибокого корегування курсу ринкового реформування економіки, його соціальної орієнтації на основі зміни сенсу та механізмів соціально-економічної політики. Ключові слова: рівень життя населення, розподільчі відносини, соціальна захищеність, доходи населення, заробітна плата, суспільний добробут, модель соціально-економічного розвитку.