PRACTICAL APPROACHES TO FOSTERING AND DEVELOPING SOCIAL RESPONSIBILITY IN AGRICULTURAL ENTERPRISES

Abstract

This article examines practical approaches to the formation and development of corporate social responsibility, using the activities of Ukraine’s ten largest agricultural enterprises as a case study. The relevance of this topic stems from intensifying global competition, the high interdependence of supply chain participants, and growing public pressure to comply with environmental safety and quality-of-life standards. To achieve the purpose of the study, a range of general scientific and specialised methods were used, including: surveys, analysis, synthesis, economic and statistical analysis, the abstract-logical method and scientific generalisation, which ensured the objectivity of the authors’ conclusions. It has been established that, in the context of a shortage of rural infrastructure (transport, medical, housing) and low levels of household income, the concept of CSR is transforming into a strategically important tool for balancing the interests of agribusiness and local communities. Based on the results of an empirical survey conducted in 2025, a comparative analysis of the expectations of key stakeholders was carried out. A conceptual gap in priorities was identified: 66.6% of community leaders equate CSR with funding social programmes to improve the living conditions of rural residents, whilst 66.6% of business leaders see its essence in adhering to market ethics and maintaining responsible relationships with partners. Quantitative assessment showed that most managers of agricultural holdings give a modest assessment of their own social activity, indicating an insufficient level of institutionalisation of social practices within corporate structures. It was found that the key drivers of CSR development for enterprises in 2025 are the requirements of owners and potential fiscal incentives from the state. A typological classification scheme for enterprises has been developed based on three levels of CSR integration: high (strategic management based on ESG principles), medium (implementation of individual social programmes and support for partner farms) and basic (local charitable activities and compliance with the minimum legal requirements).