CORPORATE SOCIAL RESPONSIBILITY SYSTEM MANAGEMENT OF THE MODERN ENTERPRISE

The article aims to define the role of corporate social responsibility (CSR) system management in entrepreneurial activity; it analyzes the main directions and levels of corporate social responsibility and proposes measures for the phased implementation of CSR and ways to increase the level of corporate social responsibility of Ukrainian enterprises. It is proved that the state of development of corporate social responsibility has a direct influence on the efficiency of functioning of business processes of the enterprise and the level of staff satisfaction with work in the organization. As a result, it was determined that the prerequisite for creating an effective system of implementation of corporate social responsibility in Ukraine is to create the conditions for effective communication between government, society and business, to develop a national overall strategy for the development of corporate social responsibility, to create common information resource to ensure awareness of business entities in the field of practical issues of corporate social responsibility. The practical value of implementing a corporate social responsibility strategy in Ukraine lies in its resource potential, which, in the context of the domestic business environment, is a significant reserve for ensuring the functioning of the entire social sphere. As the experience of domestic entrepreneurship shows, organizations are ready to take part in solving social problems if the state directs its efforts and resources to create a system of support for social activity of business and appropriate infrastructure.


INTRODUCTION
In the globalization process the most competitive companies in the world are those for whom corporate social responsibility is one of the priority corporate strategies for successful business development. The global model of social responsibility is based on ethical business behavior. In Ukraine the main impetus for the implementation of corporate social responsibility policy among domestic enterprises is moral considerations, and the main obstacles to the implementation of social responsibility policy are the lack of finance, unstable political situation in the country, tax pressure from the Ukrainian authorities, armed conflict in Eastern Ukraine and the imperfection of the legal framework that could facilitate the effective implementation of this activity. Therefore, the need for further development of CSR by domestic companies due to the deepening of globalization processes and the intensification of competition in the domestic market, as well as the benefits of forming and using this concept in the economic entrepreneurship of small and medium-sized businesses in Ukraine is currently particularly important.

LITERATURE REVIEW
Theoretical questions on the use of the modern concept of social responsibility in international business are covered in the works of V.P. Mazurenko and O.Yu. Zasenko (2012), V. Rovenskaya and V. Linnik (2016), O.P. Gogula and I.P. Kudinova (2008). Barriers and perspectives for the development of corporate social responsibility of Ukrainian business were considered in the research by L. , V. , A. Zinchenko and M. Saprykina (2017).

PAPER OBJECTIVE
The purpose of the study is to analyze the main tendencies, barriers and prospects of development of corporate social responsibility in the management system of the modern Ukrainian enterprises and to substantiate the expediency of using CSR experience in domestic business.

RESULTS AND DISCUSSION
The concept of "corporate social responsibility" was formulated by UN Secretary-General Kofi Annan in 1999. There is no single definition for this term. In the scientific literature, corporate social responsibility is regarded as the application of responsible business practices that bring beneficial effects to society and business, contributing to social, economic and environmentally sustainable development by minimizing the negative and maximizing the positive impact of business on society.
It also means the achievement of business success in ways that are environmentally friendly and that take into account the moral and ethical principles of the community. In addition, corporate social responsibility is the responsible attitude of an enterprise to its products, staff, consumers and partners, an active social position of the company, which is expressed in the constant maintenance of a balance between the needs of society and the activity of the organizationi.e. harmonious coexistence, interaction and constant dialogue with society in addressing the most pressing social issues.
In general, CSR should be understood as a policy that is purposefully and deliberately chosen by an organization to not only function and make profit, but also to promote voluntarily the development of modern society (V. Mazurenko and O. Zasenko, 2012). Therefore, the importance of corporate social responsibility in the management system of a modern enterprise cannot be underestimated. Recent research identifies five types of systemic representations of CSR (Table 1):

Functional
Understanding the set of actions (functions) that must be performed to fulfil the goals of the system's functioning Macroscopic Characterization of the system as a whole, which is in the "system surroundings" (environment) Hierarchical Understanding the whole system as a collection of hierarchically linked subsystems Procedural Characteristic of the change of the system state over time

Source: compiled by authors
When building an effective corporate social responsibility management system, it is advisable to identify requirements for evaluating the degree of its organization. These requirements include: -system dynamism; -determinability of system elements; -availability of managing and managed parameters in the system; -presence of channels of communication and feedback. Dynamics in the CSR system means the ability to remain in a certain stable state under the influence of external and internal factors of influence. Determinability of system elements is expressed in the ability to interact by the managing bodies (departments), in which the activity of one element affects other elements of the system.
A managing parameter in the CSR system is considered to be an element that enables the coordination of the activities of individual elements and the system as a whole. The controlling parameter does not affect the management influence of the entity, but constantly controls its status.
The presence of direct and feedback channels in the corporate social responsibility system regulate the activities of the management apparatus for receiving and transmitting the information flow in the development of management decisions.
The availability of feedback channels is a fundamental requirement, as CSR is firstly and foremost a system based on continuous communication between the organization and stakeholders.
Main areas of corporate social responsibility are: 1) organizational management; 2) human rights; 3) labor practices; 4) environment; 5) honest business practices; 6) problems related to consumers; 7) participation in the life of communities and their development. Therefore, should be noted that the phenomenon of social responsibility gives sociallyoriented entrepreneurship a moral and ethical right to exercise public authority, and the legislative regulation of social and economic activity of enterprises legitimizes the corresponding legal status. Accordingly, social enterprises aiming at meeting the needs of the society and participating in the process of self-management of the social system are endowed with public authority not only by legislative acts, but also by their very essence (O. . The results of international studies show that corporate social responsibility enables organizations to enhance the image of the company and its business reputation, establish trusting relationships with society and the state. According to a Cone / Roper survey, 78% of consumers surveyed say they are more likely to buy products that are associated with a social initiative they care about, and 66% are ready to change their mind about their brand. According to the Corporate Social Responsibility Monitor, CSR factors shape the company's image by 49%, its brand by 35%, and its financial position by only 10% (L. Bobko, 2016) As a result of the activities of the Advisory Council on the drafting of the CSR National Strategy in Ukraine under the Verkhovna Rada Committee on Industrial and Regulatory Policy and Entrepreneurship, which was formed in 2009 after the committee hearings on "Development of CSR: Ukrainian Perspectives", the process of formalizing understanding corporate social responsibility in our country has become the driving force behind the change in the social perception of this concept. There are many approaches to classifying CSR stages in the organization, but there are two main ones. In Fig. 1 the classification of stages of corporate social responsibility of business according to the first approach is presented:

Fig. 1. Stages of CSR development in enterprises
Source: modified after A. Kretova and N. Berezovskaya (2011) Today, domestic enterprises are at different stages of developing the concept of corporate social responsibility, but most of them are in the second out of five possible stagesthe stage of charitable activity (see Fig. 1.). This means that CSR in Ukraine needs to be developed until domestic enterprises are at the stage of strategic CSR development, when companies define their own social responsibility strategy, which covers the main business processes, medium and longterm goals, establishes an appropriate monitoring system, provides tools for achieving the goals and reporting on this activity.
The implementation of CSR policies and programs provides the development and implementation of a deliberate strategy for managing the organization, monitoring business processes and compiling open corporate social reporting.

Compliance with applicable legislation
Carrying out charitable activities

Use of public relations
Increasing the efficiency of business processes Strategic approach Shyshkin, V., Onyshchenko, O., Petrov, V. and Aliieva-Yaroshenko, T. (2019) "Corporate social responsibility system management of the modern enterprise", Management and entrepreneurship: trends of development, 4 (10), pp. 29-42. Available at: https://doi.org/10.26661/2522-1566/2019-4/10-03 33 Experience has shown that it will take more than five years to achieve the high impact of implementing a CSR strategy in the enterprise.
Another approach to classifying the stages of corporate social responsibility development is presented in Fig. 2: In the practices of Ukrainian enterprises the stages of development of the corporate social responsibility system are the set of interrelated components and their elements, each of which performs a certain set of operations, whose influence of synergistic effect under certain conditions ensures achievement of the purpose of this mechanism (see Fig. 2).
Having analysed corporate social responsibility classification systems, it may be concluded that the formation of an effective CSR policy management system is a complex process that takes a long period of time and requires focused efforts by the company.
The stages of implementation of the CSR system at Ukrainian enterprises are shown in Fig. 3. According to the Corporate Social Responsibility Business Survey conducted by the Kiev International Institute of Sociology, it was determined that the most important impetus for the implementation of CSR programs and activities is moral considerations, and the main obstacles to the implementation of CSR policy are the lack of funds, unstable political situation in the country, the imperfection of the legal framework that would facilitate this activity, and the tax pressure (O.  At the present stage of domestic business development, 83% of enterprises implement CSR policy. According to a survey of the popularity of CSR practices in Ukraine for the period of 2010-2018, the most common directions of CSR policy implementation in our country are the policy of development and improvement of staff welfare (76%), charitable assistance (51%) and assistance to the soldiers, displaced persons and residents of the area of anti-terrorism operation (ATO) in Ukraine (30%) (Fig. 3):

Fig. 3. Directions for the implementation of CSR policy in Ukraine in 2018
Source: modified after M. Zinchenko and K. Saprykin (2017) According to business representatives in Ukraine, corporate social responsibility policy should focus on three key aspects: developing and improving staff welfare, investing in regional development and protecting and supporting consumers.
Corporate social responsibility is unfortunately not yet integrated into the organizational management system of Ukrainian companies, because only 50% of organizations that practice CSR have a well-defined corporate social responsibility strategy, 25% have the financial means to implement an effective system of CSR management and most organizations are looking for CSR The most common practices for implementing CSR programs and activities in Ukraine are presented in Table 2. Thus, most multinational organizations that implement CSR consider moral considerations, increasing staff loyalty, increasing sales and parent company requirements the main impetus for the implementation of CSR measures. The main obstacles for companies that do not implement a corporate social responsibility strategy are the lack of incentives of public authorities and the lack of financial resources to implement CSR activities.
Most Ukrainian public and private companies understand CSR as: 1) assistance to ATO soldiers, residents and displaced persons from the ATO area; 2) support and protection of consumers; 3) investments in the development of the region; 4) combating corruption; 5) implementation of environmental safety measures. The level of awareness of domestic enterprises with the OECD guidelines for multinational companies and awareness of the creation of a National Contact Point (NCP) at the Ministry of Economic Development and Trade of Ukraine is 15.5% and 8% respectively. Only a third of national companies that are aware of the existence of NCPs believe that it should consider stakeholder complaints about irresponsible business conduct. Despite this, the willingness to cooperate with the NCP when the company is complained is high enough (75% of companies that are aware of the NCP have declared their willingness to cooperate) (M. Zinchenko and K. Saprykin 2017).
Therefore, in order to create an effective system of implementation of corporate social responsibility in Ukraine, first of all, it is necessary to create conditions for effective communication between the government, society and business, to develop a national overall strategy for CSR development and to create a common information site to ensure the awareness of business entities in the field of practical CSR issues (V. Rovenska and V. Linnnik, 2016).
According to the Strategy for Promoting the Development of Corporate Social Responsibility in Ukraine for the period up to 2020, the strategic value of CSR development of Ukrainian companies is determined by the following factors: 1. Low level of public awareness of the role of business. 2. Legal nihilism and the deformation of legal consciousness. 3. Low level of development of corporate culture of domestic organizations. 4. Terminological ambiguity. 5. Reporting of Ukrainian companies to the general public. 6. Controversial consideration of the interests of CSR. The European experience in implementing CSR measures proves that the concept of corporate social responsibility not only enhances the reputation of the organization, but also opens up more opportunities for entry into new markets and provides a competitive advantage in the long run.
The development of a corporate social responsibility system in Ukrainian business will provide a number of benefits (Table 3). Table 3 Advantages of using CSR policy for Ukrainian enterprises

Positive effect
The practice of foreign companies Increasing financial stability of the enterprise A large number of foreign studies have justified the direct relationship between the level of CSR policy and the improvement of financial performance of the organization. According to the observation of companies that have been practicing CSR programs and activities for 10 years, investment income increased by 9.8%, asset incomeby 3.55%, sales revenueby 2.79%, profitby 63.5% in comparison with the socially irresponsible enterprises of the same sphere of activity

Increasing business reputation
A great variety of the product range on the market create the conditions under which the consumers' product choice is influenced not only by its quality and price, but also by the image of the organization as a socially responsible corporation Increased sales and customer loyalty Surveys conducted by European companies have shown that a significant proportion of buyers are ready to change manufacturer and a brand that would be associated with charitable causes. This figure is significant in many countries around the world. For example, in the UK, 86% of such consumers were found, in Belgium -65%, in Australia -73%. In 1998, 28% of Britons boycotted manufacturers' products with irresponsible corporate social policies Reducing staff turnover, increasing staff loyalty You are more likely to hire professionals to work in an organization that practices effective CSR policies. Reducing staff turnover makes it possible to reduce staff training costs

Reduction of pressure by inspection bodies
Being open to access to information about company principles and policies regarding its staff, environment and suppliers greatly enables the public authorities to understand the company's attitude to many topical issues. Therefore, those organizations that maintain openness and transparency in their activities have a more stable position in relations with public authorities Source: modified after O.P. Hohulia and I.P. Kudinova (2008) Therefore, in order to accelerate the development and modification of the CSR system of Ukrainian entrepreneurship, the following measures are necessary: 1) formation of a permanent body with the competence to analyze the current state of CSR of Ukrainian business and to promote its development; 2) to establish regional advisory councils on the implementation of the national strategy of corporate social responsibility of Ukrainian business or to authorize already existing regional councils for such activity; 3) development of a national strategy for the development of corporate social responsibility of business in the country; 4) normalization of the system of preferences for organizations that implement CSR policy and implement directions of socially important programs; 5) modification of corporate governance and dissemination of CSR strategies at domestic state and non-state enterprises; 6) creation of a single corporate social responsibility portal to ensure awareness of the implementation of the national CSR strategy in Ukraine.
Thus, the Concept of the CSR National Strategy in Ukraine has competitive theoretical and practical value, given the low social efficiency of public spending, combined with the disadvantages of economic regulation.
The practical value of implementing a strategy lies in its resource potential, which, in the context of the domestic business environment, is a significant reserve for ensuring the functioning of the entire complex of social sphere. Domestic enterprises are ready to take part in solving social problems if the state directs its efforts and resources to create a system of support for social activity of business (O. Buben, 2011).
Today the business community in Ukraine is increasingly drawing attention to social projects that is expressed in venture investment and social investing. Furthermore, the sphere of social projects receives a greater response from the private sector. But it should be noticed that, in a crisis economic situation, such a financial model cannot be considered stable. This led to a rethinking of approaches to the implementation of private social projects in the country and gave impetus to the development of social entrepreneurship in Ukraine (L. .

CONCLUSION
Ukrainian enterprises are at different stages of CSR development, but most of them are in the stage of charitable activities.
Corporate social responsibility in Ukraine needs to be developed to the level of CSR strategic development, when companies define their own social responsibility strategy, covering the main business processes, medium and long-term goals, implement an appropriate monitoring system, provide tools for achieving the goals and reporting on these activities.
The main impetus for the implementation of CSR programs and activities is moral considerations, and the main obstacles called by company are: lack of funds; unstable political situation in the country; imperfection of the legal framework that would facilitate this activity; tax pressure.
In order to create an effective system of implementation of corporate social responsibility in Ukraine, first of all, it is necessary to create conditions for effective communication between the government, society and business, to develop a national overall strategy for CSR development, to create a single information resource for ensuring awareness of business entities in CSR practical issues.