BUSINESS INFORM №5-2017

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Section: Labour economics and social policy
UDC 35.311:36
Krutova A. S., Nesterenko O. O.
A Model of Social Responsibility of Actors in the State Sector of Economy (p. 142 - 148)
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.
Keywords: social responsibility, the State sector of economy, sustainable development, social audit, integrated reporting.
Fig.: 1. Bibl.: 20.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Nesterenko Oksana O. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Krutova, Angelika S., and Nesterenko, Oksana O. (2017) “A Model of Social Responsibility of Actors in the State Sector of Economy.” Business Inform 5:142–148.

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