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THEORETICAL FUNDAMENTALS OF SOCIAL RESPONSIBILITY FORMATION AT AGRICULTURAL ENTERPRISES

The article studies theoretical essence of the concept of “social responsibility” and substantiates theoretical principles of its formation at agricultural enterprises. It is stressed that promotion of the idea of formation and use of social responsibility aims to intensify its importance while implementing transformations, which increase efficiency of operation and competitiveness of agricultural enterprises. Advantages of agricultural enterprises’ social responsibility include increase of profit; access to socially responsible investments; reduction of operation costs due to cut down of production wastes or their processing; improvement of reputation that opens new markets and directions for agribusiness; growth of the volume of sale and customers’ loyalty. The developed classification of social costs and socially responsible operation will secure: effective management and control for the volume of resources, involved for social purposes; creation of conditions to get a maximum social effect with economic benefits. The necessity of socially responsible behavior of economic activities at agricultural enterprises is forced not only by the economic efficiency of social projects, but also due to reconsideration of values, confessed by modern agribusiness, pressure of external environment and consumer’s’ expectations. It is noted that agricultural enterprises are engaged in the economic activities of agrarian production and processes of social and economic development on rural territories. They perform important social and economic mission of employment, create environment for supplementary product, as well as exercise the function of environmental protection. Agricultural enterprises are incorporated in the social and economic model of life and economic activities on rural area as a productive force, social agents and carriers of social functions. It is determined that an agricultural enterprise shapes its socially responsible activities by employing peasants, providing adequate labour payment, investing in development of social infrastructure on rural territory.