Social Investments as the Highest Manifestation of Implementation of Social Responsibility of the Companies of Agribusiness
Authors:   Financial and Humanitarian Faculty, Department of Economics, SHEI «Pereiaslav–Khmelnytskyi Hryhorii Skovoroda State Pedagogical University», Pereyaslav-Khmelnitsky, Ukraine., Mykola Ihnatenko , Vadym Antoshkin ,   Department of Economics and Finance, Berdyansk University of Business and Management, Berdyansk, Ukraine., Olena Krukovska ,   Department of Accounting and Taxation, SHEI "Kherson State Agrarian University", Faculty of Economics, Kherson, Ukraine., Vitalina Malyshko ,   Financial and Humanitarian Faculty, Department of Finance, Banking and Insurance, SHEI «Pereiaslav–Khmelnytskyi Hryhorii Skovoroda State Pedagogical University», Pereyaslav-Khmelnitsky, Ukraine., Larysa Marmul ,   Financial and Humanitarian Faculty, Department of Finance, Banking and Insurance, SHEI «Pereiaslav–Khmelnytskyi Hryhorii Skovoroda State Pedagogical University», Pereyaslav-Khmelnitsky, Ukraine.
Published: October 2019

The purpose of article is determination of features of social investments, sources and directions of their implementation in a format of social responsibility and their justification as its highest manifestation. It was for this purpose established their forms, endogenous and exogenous factors of implementation, manifestation as a part of innovation investment projects, borders of washing out and integration are established. Problems are revealed and financing sources of social investments on the principles of social responsibility are developed. Are defined their rating, assessment of their level and efficiency in comparison with the European and world indicators is performed. It is revealed bias of owners and management of the enterprises of domestic agribusiness for social investments and social responsibility. Instruments of its overcoming are called. Productive mechanisms and the priority directions of introduction of social investments on prospect are developed. Methodological bases of a research are based on use of modern provisions of the economic theory, business economics of agribusiness, concepts of innovation investment activities, social responsibility. In article traditional general scientific and ad latest economic and sociological hoc methods of researches - historical, monographic, system structural analysis, statistical and economic, economic-mathematical, sociological polls are used. Content, features, forms, factors, problems and the priority directions of implementation of social investments as highest manifestation of social responsibility of the enterprises of agribusiness are determined. Calculation of their rating, level, efficiency in the European and world comparisons is performed. Reserves, tools, improvement mechanisms are reasonable. Results of article can be used in activity of the enterprises of agribusiness, non-governmental organizations, agricultural communities, local government authorities and state bodies of the power at implementation of social investments, social responsibility. It is expedient to use them in educational and scientific and educational process of the highest and other educational institutions. As innovations in financial and investment ensuring social responsibility dispersion of the charitable directions, functioning durations is offered to refuse the endowment mechanism in case of its availability. But it is expedient to concentrate financial and investment resources on the solution of one or several priority social problems.