Abstract:

Purpose. Analysis of the theoretical-methodical and practical principles of ensuring the socio-ethical values of the functioning of Ukrainian companies and the development of potential scenarios for the development of events in the conditions of the implementation of corporate social responsibility (CSR).

Methodology. The research methodology includes the following methods:

- dialectical and hermeneutic method – to identify changes and connections in the socially oriented approach of companies and their consequences;- scenario modeling – to determine the consequences of decisions made by company management regarding changes in social and ethical values in the short- and long-term;

- system analysis – to analyze the interrelationships of changes in the socio-ethical values of business and their consequences for the company’s management and other interested parties;

- PESTLE analysis – to stratify international documents in the field of CSR and socio-ethical and other factors affecting the functioning of companies;

- grouping – to classify companies according to the observance of social and ethical principles of work within the framework of CSR.

Findings. It is noted that in terms of sustainable development, company management should pay attention to the issues of CSR, including social and ethical values. In the international legal field, documents have been developed under the auspices of the UN regarding CSR, some of which have been ratified in Ukraine. This group of documents is optional for use by company management, but affects access to international capital markets, rating and reporting transparency. Companies in the energy sector and metal rolling implement the principles, standards and norms of social and ethical business into their practice, ensuring a positive reputation and image, supporting social infrastructure and welfare of employees and the general population, etc.

Originality. The conducted analysis made it possible for the first time to stratify international documents on CSR and factors related to social and ethical values of companies using PESTLE analysis. Potential scenarios for the development of companies in the short- and long-term are developed and described in terms of the implementation of social and ethical incentives within the framework of CSR business.

Practical value. The given stratification of international documents for socio-ethical business conduct can be useful for the scientific community and in educational institutions. The developed scenarios of the functioning of companies in the conditions of the implementation of social and ethical incentives within the framework of CSR business will be useful to company managers, specialists and scientists investigating CSR issues.