INCREASING CORPORATE SOCIAL RESPONSIBILITY IN THE PERSPECTIVE OF INTELLECTUAL CAPITAL DEVELOPMENT

Abstract

The article states that determining the role and increasing the level of social responsibility of domestic enterprises in the context of the development of intellectual capital in the digital economy and post-war recovery is extremely important and relevant, since it supports the harmonization of business interests with the social and environmental requirements of society. The essential features of corporate social responsibility have been clarified, which allowed us to determine the criteria, indicators and a system of indicators for assessing the level of corporate social responsibility, a comparative analysis of the practice of domestic enterprises in terms of their adherence to the principles and strategies of social responsibility in the pre-war period and during the war was conducted. In particular, it was established that mainly domestic enterprises are increasingly aware of their role in social development and invest resources in volunteering and financing the Armed Forces of Ukraine, assistance to temporarily displaced persons. improving the lives of local communities. Existing problems have been identified in increasing social responsibility in the context of the development of intellectual capital and various factors influencing these processes, the intensity of which should be taken into account. It was found that corporate social responsibility is a multidimensional phenomenon that depends on a set of internal and external effects that interact with the development of intellectual capital. Key tasks are substantiated and barriers to increasing corporate social responsibility are outlined. It is emphasized that increasing corporate social responsibility not only opens up new opportunities for the development of intellectual capital, but can also become an important factor for their long-term success, as it increases production efficiency; forms a favorable social climate; promotes coordination of interactions; promotes social cohesion of the team; supports the reputation and development of human capital; increases customer loyalty; reduces social, economic, and environmental threats; promotes customer orientation and economical resource consumption; supports the cultivation of inclusion.