Theoretical principles of the formation of corporate social responsibility in agribusiness
Authors:   National University of Life and Environmental Sciences of Ukraine, Ovadenko Viktoriia 
Published: October 2024

The research paper aims to substantiate the theoretical foundations of corporate social responsibility, determine its place and role in modern economic science, and analyze the features of corporate social responsibility in agribusiness. In the article, we used the abstract-logical method to identify the theoretical foundations of the development of corporate social responsibility in agribusiness. Additionally, we researched the evolution of management practice and various approaches to interpreting the concept of “corporate social responsibility” using a monographic approach. We also used the method of analysis and synthesis to identify the key characteristics of corporate social responsibility and to distinguish the levels of corporate social responsibility in agribusiness. The article explores the development of “corporate social responsibility”. It defines a system of critical concepts, introductory provisions, and approaches that form the framework of corporate social responsibility. The concept of “corporate social responsibility” is theoretically interpreted and is commonly viewed as one of the elements of sustainable development. The article also discusses the specificities of using different approaches to interpret the concept of “corporate social responsibility” in management practice — elements of scientific novelty. A thorough analysis of the main characteristic features of corporate social responsibility was carried out, and the levels of corporate social responsibility in agribusiness were determined. The essential elements of internal and external corporate social responsibility in agrarian business were identified. Research has established that the most acceptable approach is that corporate social responsibility in agribusiness is considered the responsibility of an enterprise in the agrarian sector to its employees and other stakeholders (society, consumers, state authorities, public organizations, etc.), with which the organization interacts in the process own activity. The author has developed a mechanism for implementing the concept of corporate social responsibility in agribusiness. Practical relevance. Implementation of a mechanism for the implementation of social responsibility in agribusiness developed by the author in the activities of enterprises of the agrarian sector of the economy of Ukraine (based on the systematization of internal and external CSR with a division into reactive and strategic), which will contribute to the mitigation of already existing problems and negative consequences of the company’s activities and the successful implementation of the strategy CSR regarding the formation of a positive image of agrarian formations. Keywords: social responsibility, corporate social responsibility, corporation, the concept of implementation of state policy in the sphere of promoting the development of socially responsible business in Ukraine, agribusiness, and the mechanism of implementation of the concept of CSR in agribusiness.