Competition in the national labor market, which is strengthening as globalization and structural employment disproportions intensify, encourages domestic companies to seek reserves for more effective human resource management as the only competitive advantage that cannot be copied. The aim of the research is to develop a comprehensive methodology for assessing the effectiveness of HR management at bakery companies as employers of a Ukraine's priority industry, which is based on the provisions of the new (first) international human capital accounting standard ISO 30414:2018 and is implemented using system-structural, abstract-logical methods, as well as those of multidimensional statistical analysis and visualization of empirical data. The developed methodology will allow to determine an integrated indicator for the effectiveness of HR-management, which simultaneously performs the functions of controller and navigator of strategic management decisions in this area.

The scientific article formulates the author’s definition of the concept of «social entrepreneurship» including its basic principles: self-sufficiency, reinvestment of profits, innovative approaches to the organization, replication and scalability. The statistics of authoritative sources on the scale of social enterprises in the European Union are analyzed and found that their number in Ukraine is hundreds of times lower, although over the past six years there has been a significant increase caused by the war in the east and, consequently, the emergence of a new categories of vulnerable groups – internally displaced persons and the accompanying socio-economic crisis. Along with the growth of existing social unrest, this gave impetus to a new round of development of social entrepreneurship in Ukraine, which actualizes the chosen topic of research by the authors. Therefore, it reveals its advantages from the standpoint of key stakeholders – society, business and the state, namely: job creation and activation of self-employment of citizens at risk, including from the standpoint of benefits of Ukrainian tax legislation and participation of internally displaced persons in international programs to support self-employment; solving the problems of local communities as a stakeholder who receives the most benefits from cooperation with social entrepreneurs, without attracting budget funds; meeting the demand of modern consumers for socially responsible business behavior, including taking into account the greedy situation after the COVID-19 pandemic; promotion of a healthy lifestyle, especially among Ukrainian youth of the Z-generation; raising the level of environmental awareness of Ukrainians; ensuring the functioning of a number of important social services that should be provided by the state, but due to lack of funding and human resources are practically not provided; expanding the social investment infrastructure through tools such as accelerators, incubators and impact hubs. Each of these advantages is justified by the data of current expert research and / or successful cases of social enterprises in Ukraine, and also contains independent author’s arguments, reflections and conclusions.

The scientific article presents a navigation scheme for guiding the principles of professional ethics of HR-managers according to the code of ethics approved by the Society for Human Resource Management (SHRM). The content and professional and ethical guidelines for them are determined according to each of the principles, including: professional compliance, professional development, ethical leadership, impartiality and fairness, conflict of interest, use of information. In addition, a navigator of professional ethics standards has been formed, guided by specialists of recruitment agencies (recruitment managers or recruiters) in relation to clients of customers (individuals – job seekers and legal entities – employers), based on the analysis of large network and boutique recruitment sites of USA companies and codes of ethics for recruiters, developed by international recruitment associations, as well as independently supplemented by the author. In particular, the paper considers such professional standards as: absence of discriminatory manifestations in relation to the candidate at all stages of selection; ban on their enticement, including through the principle of practice “off-limits” (studied different approaches to the scale of its distribution, timing, obstacles to “closed access” for employment intermediaries, provided proposals to avoid conflicts of interest in its use); ensuring the confidentiality of information; constant communication with the customer company; providing the most reliable information to the candidate and the employer; consent from the candidate for the transfer of his personal data; inadmissibility of the offer of one candidate to several customers; refusal to cooperate with “unreliable” clients; prevention of informal relations between the specialist of the recruiting agency and the candidate. It was found that the development of a civilized recruitment market in Ukraine is hindered by the lack of consolidated, adapted to the domestic realities of the recruitment business and officially recognized by its representatives as professional standards of the code of ethics for recruiters.