EFFECTIVENESS OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF SOCIAL GUARANTEES IN THE SYSTEM OF CORPORATE RESPONSIBILITY OF CONSTRUCTION ENTERPRISES IN UKRAINE

Abstract

In today's environment, social responsibility of business is becoming an important factor in its sustainable development and competitiveness. The construction industry, which is one of the key sectors of the Ukrainian economy, plays a significant role in shaping the socio-economic environment. The article examines the effectiveness of the economic mechanism for ensuring social guarantees in the system of corporate social responsibility (CSR) of construction enterprises in Ukraine. Particular attention is paid to the analysis of the role of social guarantees in the formation of sustainable development of enterprises, increasing their competitiveness and attracting qualified personnel. The concept of corporate social responsibility in the context of the construction industry as an important tool for achieving a balance between economic efficiency, environmental sustainability and social well-being of employees and society as a whole is revealed. The key components of the economic mechanism for ensuring social guarantees are identified, including financial planning, investment in social infrastructure, adaptation of remuneration, insurance and pension systems. The study analyzes the current state of social guarantees at construction enterprises in Ukraine. The key problems are highlighted, including limited financial resources, uneven level of CSR implementation among companies of different sizes, and insufficient level of state incentives for corporate social responsibility. Recommendations are proposed to improve the efficiency of the economic mechanism of social guarantees. In particular, the author emphasizes the need to introduce preferential tax conditions for companies that actively implement CSR initiatives; develop corporate responsibility strategies integrated into companies' business plans; and strengthen the role of trade unions and other civil society institutions in monitoring compliance with social guarantees. The practical significance of the study lies in the possibility of using the results obtained to improve the mechanisms for ensuring social guarantees in construction companies, increasing the social protection of employees, forming a positive image of companies and promoting their sustainable development.