Development of management mechanisms and implementation of social responsibility of agricultural enterprises and corporations

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DEVELOPMENT OF MANAGEMENT MECHANISMS AND IMPLEMENTATION OF SOCIAL RESPONSIBILITY OF AGRICULTURAL ENTERPRISES AND CORPORATIONS

Ignatenko Mykola, Romaniuk Iryna

Анотація

РОЗВИТОК МЕХАНІЗМІВ УПРАВЛІННЯ ТА ЗДІЙСНЕННЯ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ АГРАРНИХ ПІДПРИЄМСТВ І КОРПОРАЦІЙ

Ігнатенко М. М., Романюк І. А.

Предметом дослідження є теоретичні засади та практичні пропозиції щодо удосконалення механізмів управління та здійснення соціальної відповідальності (СВ) на рівні аграрних підприємств, корпорацій (КСВ) та інших суб'єктів агробізнесу й аграрного господарювання загалом.

Метою статті є обґрунтування механізмів управління та здійснення соціальної відповідальності аграрних підприємств і корпорацій з урахуванням сучасних тенденцій розвитку інформатизації, інновацій та конкурентного середовища у практичній діяльності.

Методологічною основою статті є історичний, монографічний, системно-структурного аналізу і синтезу, статистико-економічні, проблемно-цільовий.

Результати статті. Основними результатами статті є обґрунтування теоретичних аспектів й розроблення практичних пропозицій щодо удосконалення механізмів управління та здійснення соціальної відповідальності (СВ) на рівні аграрних підприємств, корпорацій (КСВ) та інших суб'єктів агробізнесу й аграрного господарювання загалом. Визначено, що вони знаменують собою поєднання взаємопов'язаних складників, - інституційного, організаційно- й фінансово-економічного, стимулювання і мотивації, виділити які в окремі системи можна досить умовно. При цьому соціальна відповідальність беззаперечно має бути присутня як постійний чинник аграрного господарювання як своєрідна подяка бізнесу за економічні вигоди у вигляді вирішення соціальних та екологічних проблем. Тому механізми її здійснення та управління нею мають бути націлені на кінцевий результат: не тільки збільшення обсягів СВ, але й покращення репутації аграрних підприємств, зміцнення іміджу і на цій основі, - прибутковості. Отже, в основу використання механізмів соціальної відповідальності має бути покладений бізнес- процесний підхід. Також треба враховувати підвищену роль у здійсненні соціальної відповідальності та управління нею інформації й інформатизації та оцифрування діяльності. Саме вони сприяють не тільки її програмуванню й ефективному управлінню, але й контролю за фінансовими й іншими ресурсами забезпечення.

Галузь застосування результатів. У навчальних закладах вищої освіти, в управлінні персоналу аграрних підприємств, корпорацій.

Висновки. Структура інтегрованого механізму містить загальну інформацію про формування соціальної відповідальності суб'єктів господарювання. Вона має вигляд взаємопов'язаних блоків, в основу виділення яких покладено бізнес-процесну концепцію прийняття управлінських та господарських рішень, спрямованих на розробку та вибір найкращого із можливих альтернативних варіантів вирішення конкретної проблеми. Запропонований підхід дозволяє розробити укрупнену модель, яку можна деталізувати, визначивши основні етапи впровадження механізму формування соціальної відповідальності на підприємствах аграрного та агропромислового виробництва на перспективу.

Ключові слова: аграрні підприємства, корпорації, соціальна відповідальність, здійснення, механізми, управління, розвиток.

Аннотация

РАЗВИТИЕ МЕХАНИЗМОВ УПРАВЛЕНИЯ И ОСУЩЕСТВЛЕНИЯ СОЦИАЛЬНОЙ ОТВЕТСТВЕННОСТИ АГРАРНЫХ ПРЕДПРИЯТИЙ И КОРПОРАЦИЙ

Игнатенко Н. Н., Романюк И. А.

Предметом исследования являются теоретические основы и практические предложения по совершенствованию механизмов управления и осуществления социальной ответственности (СВ) на уровне аграрных предприятий, корпораций (КСО) и других субъектов агробизнеса и аграрного хозяйствования в целом.

Целью статьи является обоснование механизмов управления и осуществления социальной ответственности аграрных предприятий и корпораций с учетом современных тенденций развития информатизации, инноваций и конкурентной среды в практической деятельности.

Методологической основой статьи исторический, монографический, системно-структурного анализа и синтеза, статистико-экономические, проблемно-целевой.

Результаты статьи. Основными результатами статьи является обоснование теоретических аспектов и разработка практических предложений по совершенствованию механизмов управления и осуществления социальной ответственности (СВ) на уровне аграрных предприятий, корпораций (КСО) и других субъектов агробизнеса и аграрного хозяйствования в целом. Определено, что они знаменуют собой сочетание взаимосвязанных составляющих, - институционального, организационно и финансово-экономического, стимулирования и мотивации, выделить которые в отдельные системы можно весьма условно. При этом социальная ответственность беспрекословно должна присутствовать как постоянный фактор аграрного хозяйствования как своеобразная благодарность бизнеса за экономические выгоды в виде решения социальных и экологических проблем. Поэтому механизмы ее осуществления и управления ею должны быть нацелены на конечный результат: не только увеличение объемов СО, но и улучшение репутации аграрных предприятий, укрепление имиджа и на этой основе - прибыльности. Итак, в основу использования механизмов социальной ответственности должен быть положен бизнес- процессный подход. Также надо учитывать повышенную роль в осуществлении социальной ответственности и управления ею информации и информатизации и оцифровки деятельности. Именно они способствуют не только ее программированию и эффективному управлению, но и контроля за финансовыми и другими ресурсами обеспечения.

Область применения результатов. В учебных заведениях высшего образования, в управлении персонала аграрных предприятий, корпораций.

Выводы. Структура интегрированного механизма содержит общую информацию о формировании социальной ответственности субъектов хозяйствования. Она имеет вид взаимосвязанных блоков, в основу выделения которых положены бизнес-процессную концепцию принятия управленческих и хозяйственных решений, направленных на разработку и выбор наилучшего из возможных альтернативных вариантов решения конкретной проблемы. Предложенный подход позволяет разработать укрупненную модель, которую можно детализировать, определив основные этапы внедрения механизма формирования социальной ответственности на предприятиях аграрного и агропромышленного производства на перспективу.

Ключевые слова: аграрные предприятия, корпорации, социальная ответственность, осуществления, механизмы, управление, развитие.

Annotation

management social responsibility agricultural

The subject of the research is theoretical principles and practical proposals for improving the mechanisms of management and implementation of social responsibility (JI) at the level of agricultural enterprises, corporations (CSR) and other agribusiness and agribusiness entities in general.

The purpose of the work is to substantiate the mechanisms of management and implementation of social responsibility of agricultural enterprises and corporations, taking into account current trends in informatization, innovation and competitive environment in practice.

The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical-economic, problem-target.

Results of work. The main results of the article are substantiation of theoretical aspects and development of practical proposals for improving the mechanisms of management and implementation of social responsibility (JI) at the level of agricultural enterprises, corporations (CSR) and other agribusiness and agricultural entities in general. It is determined that they mark a combination of interrelated components - institutional, organizational, financial and economic, incentives and motivation, which can be distinguished in separate systems quite conditionally. At the same time, social responsibility should undoubtedly be present as a constant factor in agricultural management as a kind of gratitude to business for economic benefits in the form of solving social and environmental problems. Therefore, the mechanisms of its implementation and management should be aimed at the end result: not only increasing the volume of JI, but also improving the reputation of agricultural enterprises, strengthening the image and on this basis - profitability. Therefore, the use of social responsibility mechanisms should be based on a business process approach. It is also necessary to take into account the increased role in the implementation of social responsibility and its management of information and informatization and digitization of activities. They contribute not only to its programming and effective management, but also to control over financial and other resources.

Field of application of results. In educational institutions of higher education, in personnel management of agricultural enterprises, corporations.

Conclusions. The structure of the integrated mechanism contains general information on the formation of social responsibility of economic entities. It has the form of interconnected blocks, the basis of which is based on the business process concept of management and business decisions aimed at developing and selecting the best possible alternative solutions to a particular problem. The proposed approach allows to develop an enlarged model that can be detailed, identifying the main stages of implementation of the mechanism of formation of social responsibility in the enterprises of agricultural and agro-industrial production in the future.

Key words: agricultural enterprises, corporations, social responsibility, implementation, mechanisms, management, development.

Formulation of the problem

For further development and expanded reproduction of significant production and resource potential, ensuring the efficiency of economic entities in the agricultural sector of Ukraine's economy, it is necessary to introduce significant changes and eliminate a large number of problems that accompany these processes. No company can achieve its goals and be successful and competitive without effective management. However, the growing dynamics of the internal and external economic environment also requires adjustments to its mechanisms, methods and techniques. This is especially true of their social and environmental aspects.

Analysis of recent research and publications

The results of a comprehensive analysis of economic behavior show that the main focus of entrepreneurs and managers often focuses on the need to master the mechanisms to interest or force others to do work, to manage subordinates to achieve their own goals. This can lead to disruption of technology, production of poor quality food products, sometimes even harmful to humans and the environment. Therefore, in modern business conditions, the concept of social responsibility (JI) of agribusiness acquires special significance, according to which the process of value creation should be appropriate not only for owners of agricultural enterprises, but also for their business partners, consumers, the state as a whole.

Researchers who study these issues, namely O. Bayura, V. Granovska, O. Grishnova, M. Ihnatenko, Y. Kirilov, A. Kolot argue that, as a guarantee of high reputation, social responsibility is one of the sources of sustainability and competitiveness of economic entities in the agricultural sector. The development of national agribusiness, integration into the European and world economic system, increasing competition pose many new challenges for agricultural enterprises related to social and corporate social responsibility (CSR). For many of them, the development of strategies and mechanisms of social responsibility to ensure sustainable development is a conceptual task, because it is not just about spontaneous charity, but about systemic activities embedded in all business processes.

Formulation of the goals of the article

The purpose of the article is to substantiate the mechanisms of management and implementation of social responsibility of agricultural enterprises and corporations, taking into account current trends in informatization, innovation and competitive environment in practice.

Presenting main material

The world practice of using JI shows not only the improvement of one's own reputation, but also the profit from increasing consumer loyalty. In view of the above, the relevance and growing importance of JI application mechanisms in international and domestic business is confirmed. Ukrainian agricultural and agro-industrial enterprises, corporations and holdings are increasingly active in the international market, so the application of JI and CSR practices should become an integral part of the mechanisms of production and economic activity of national economic entities.

Significant changes in the relationship between the state, public institutions and private enterprises are observed around the world. Along with production and economic factors, non-economic indicators of enterprises are beginning to play an increasing role in ensuring competitiveness, achieving high productivity, resource efficiency, profitability of production - the level of social security of workers, development and implementation of loyalty programs, support socio-cultural institutions, solving environmental problems.

A special social role is played by the introduction of quality control mechanisms and product certification, the use of environmentally friendly and energy-saving technologies and more. The concept of mechanisms of social responsibility of business fully embodies this interaction [1, p. 176]. In fact, the terms «mechanisms of social responsibility», «mechanisms of corporate social responsibility» were first formulated only together with the basic categories as systemic phenomena and the processes they develop in 1999. There are several definitions of these concepts. In the scientific literature, the mechanisms of social responsibility are seen as a set of tools and levers, technologies to promote socially responsible business that benefits business and society, promotes social, economic and environmentally sustainable development by maximizing the positive impact on the business environment and minimizing the negative [2, p. 23].

JI and CSR mechanisms are aimed at achieving commercial success by means that take into account the moral, ethical and environmental principles of management. In a broader sense, the mechanism of social responsibility should be understood as a systemic dynamic interconnected set of organizational and managerial (forms, directions, levels, principles, monitoring, planning, forecasting, control), financial and investment (tax, price, customs, credit), institutional (norms, laws, institutions) tools and methods to ensure a responsible attitude of any enterprise to its product or service, consumers, employees, partners, active social position, which consists in harmonious coexistence, interaction and constant dialogue with society, participation in decision-making the most acute social problems [3, p. 9].

In our opinion, it should be supplemented with a motivational component, the elements of which are incentives of a tangible and intangible nature. In general, in the scientific literature there are four main approaches to the concept and mechanisms of social responsibility [4, p. 42]. In particular, it is an economic approach, according to which the company acts as a tool for profit, so any of its social activities and, accordingly, its mechanisms are aimed at achieving economic results. Acting in this way, the company performs its economic function, producing goods and services necessary for society and creating jobs and maximizing profits for shareholders. Therefore, financial and economic levers are of fundamental importance in JI mechanisms.

Socio-political approach is based on the fact that companies are able to influence society in some way, so they must use this property responsibly. The attitude of business in Ukraine to the mechanisms of social responsibility is determined, on the one hand, the origin of the enterprise or company, its size, industry, spatial location, active communication with the end user, the level of competition in the market, marketing strategies. On the other hand, the socio-economic situation in the country, the degree of development of the industry, compliance with current legislation, etc. are important.

In Ukraine, most agricultural enterprises (both large and medium) do not have a defined strategy of social responsibility, are at the stage of compliance with the law and individual charitable or volunteer activities. The main purpose of the introduction of JI mechanisms by domestic agricultural enterprises is: to achieve and maintain a positive image and reputation as a competitive resource for transnational corporations and companies engaged in international activities in the agricultural sector; own beliefs of top management and owners; expansion of markets through the creation of new models of socially significant products, services or access to new markets; increase in capitalization due to increased investment attractiveness of agricultural enterprises; increasing the loyalty of regional and state authorities to business [5, p. 175].

The limited application of JI principles in domestic agricultural and agro-industrial enterprises is also due to the lack of sufficient financial resources, the shortage of governmental and non-governmental organizations that support it; instability of the political and economic situation in the country; lack of full understanding by enterprises of the essence of social responsibility; lack of an effective system of moral and material encouragement of social responsibility of business structures [6, p. 62].

Thus, we found that in the mechanisms of social responsibility it is necessary to strengthen the information and advertising and financial and economic components or blocks. This will ensure better and wider implementation of social responsibility of agribusiness entities, which, in turn, can help create new markets for food and agricultural products in Ukraine and abroad, solve social and environmental problems, facilitate access to business structures with Ukrainian capital to international markets, increase their capitalization and ensure sustainable development of the country as a whole.

Formation and development of domestic mechanisms and models of implementation of social responsibility allows to harmonize the goals of social policy of the state and business goals and processes of enterprises of the Ukrainian agri-food business environment. With the support of the state, following the practical experience of JI international and other domestic enterprises, the partnership of state and business will become a powerful resource for effective and competitive development of agricultural enterprises, their social responsibility to society, community, vulnerable groups, will harmonize social development.

We believe that in order to fully characterize the mechanisms of social responsibility formation, it is necessary to use system-structural and business-process approaches. They allow to determine their place in the general system of enterprise management and to identify the properties inherent only in these mechanisms. Instead, the implementation of JI mechanisms is impossible without taking into account the management decision-making process as the «smallest» component of the management system, the implementation of which is impossible without proper information support.

Thus, the process of managing the social responsibility of agricultural enterprises in terms of information is reduced to a continuous process of information processing, its further analysis in order to develop and make management decisions based on the results of the analysis. As a result, information, on the one hand, acts as a generator of development of the corporate social responsibility management system of enterprises, and on the other hand, is a source of uncertainty and risk of its implementation [7, p. 118].

Therefore, given the exceptional importance of information and its understanding as the basis of the relationship between the elements of the mechanism of social responsibility and the overall management system of the enterprise, it is necessary to consider the management of information flows in the context of mechanisms Note that the system of information flow management in the mechanisms of formation of social responsibility can not be considered separately from the general system of enterprise management.

It is related to other components of the general management system of agricultural entities, namely: production and functional (conditions of agricultural production, safety of technological processes, ensuring sanitary and hygienic and environmental requirements); organizational (forms and principles of organization of activity, structure of business processes, flexibility of management, innovation in decision-making, restructuring); personnel (qualification level of employees, their training and development, comprehensive personnel policy, employment policy of youth, women, the disabled); cultural and moral and ethical (corporate culture, business reputation and image of enterprises, moral and ethical principles); subsystem of interaction with the external environment (communication with mass media, advertising activity, cooperation with representatives of authorities and non-governmental organizations); institutional (implementation of regulations, collective and individual agreements, internal code of the organization).

Of course, on the one hand, such complexity and diversity of connections complicates the management of information flows in the mechanism of social responsibility of agricultural enterprises, however, it is the adequacy, timeliness, completeness and relevance of information to identify problems, make informed management decisions to eliminate and ensure operational control over the obtained results [8, p. 35]. The selection of the constituent elements of the internal structure of the mechanisms of development and management should be based on the channels of information movement (Fig. 1).

Figure 1 The place of the information component in the organizational and economic mechanism of formation of social responsibility of agricultural entities

It is established that the very separation of measures in the field of social responsibility from the main activities of agricultural enterprises leads to the impossibility of assessing their effectiveness from the standpoint of the interests of each individual business entity. On the other hand, the main plane of the management system of the information component and information flows in the mechanisms of social responsibility is its relationship with the external environment, which can be schematically depicted (Fig. 2) by combining the internal structure, which is expressed through the relationship between control and managed systems., and the external environment, which includes input and output signals, the feedback between them [9, p. 28]. The process of information movement between the external environment and the social responsibility management system of agricultural enterprises in Fig. 2 is shown by dotted lines.

It is revealed that as a result of using the mentioned subsystem in the specified plane the direct interrelation between signals of external environment and activity of the agrarian enterprises in the field of social responsibility is provided. However, the correct interpretation of the information obtained is impossible without taking into account the operation of objective socio-economic laws [10, p. 208], which can be grouped into three groups:

1. economic laws, namely: division of labor, the relationship between demand and price, supply and price; supply and demand; reduction of profitability, the effect of production scale, competition; cyclical production and economic activity and development, etc.;

2. the laws of the enterprise as an organizational system, namely: the laws of coordination of goals and business processes, proportionality (relationship between parts of the whole and their interdependence), the smallest elements (system stability is determined by the stability of the most vulnerable system element), synergy, selfpreservation, self-development, etc.;

3. laws of management, namely: laws of definition of the purposes on the basis of objective possibilities of the enterprise as system, variety of influence of governing bodies, traditions (organizational culture), development of system owing to influence of managing bodies, feedback, etc. Subject to these laws, it is possible to correctly interpret the signals, risks and challenges of the internal and external business environment and make informed management decisions.

Figure 2 The relationship between the information component of the mechanisms of formation of social responsibility and the external environment of the functioning of agricultural entities

Thus, the development of mechanisms for the formation of social responsibility and ensuring the efficiency of agricultural enterprises involves the study and consideration of a significant amount of information and data that are not directly related to it, but express theoretical experience and practical experience in organizing and managing enterprise development. It is the analysis of theoretical approaches, determining the place and role of the information component, justifying the need to take into account the objective laws of a market economy allowed to develop and propose a structural model of mechanisms for the formation and implementation of social responsibility.

The mechanism of formation of social responsibility at the level of agrarian and agro-industrial enterprises and corporations is an interconnected set of processes, techniques, tools, methods and approaches to influence decisionmaking to determine the basic, mandatory and optional points of social responsibility, formation and effective introduction of a set of its measures in order to achieve the end results - the realization of competitive advantages of economic entities on the one hand and the solution of social problems and the satisfaction of public interests - on the other [11, p. 7128].

At the level of industry, region, rural areas, local communities, the assessment is based on the idea of determining the rating of agricultural enterprises by the level of social responsibility, the fairness of implementation and implementation of which requires compliance with the following conditions: 1) involvement of qualified specialists in the development of rating algorithm. practitioners, public activists); 2) impartiality and objectivity of rating, which is achieved through the involvement of independent international and domestic organizations - think tanks, nongovernmental organizations (Association of Ukrainian Cities, Association of Regional Development Agencies of Ukraine, Association of Mayors; heads of village and settlement councils, etc.); 3) transparency and clarity of rating procedures (free access to the developed evaluation algorithm, characteristics of sources and methods of obtaining information); 4) voluntary participation of agribusiness entities in the rating procedure; 5) taking into account the data of the rating assessment of social responsibility by local and state authorities when providing state guarantees, subsidies or other preferences to agricultural enterprises.

Conclusions

The structure of the integrated mechanism contains general information on the formation of social responsibility of economic entities. It has the form of interconnected blocks, the basis of which is based on the business process concept of management and business decisions aimed at developing and selecting the best possible alternative solutions to a particular problem. The proposed approach allows to develop an enlarged model, which can be detailed, identifying the main stages of implementation of the mechanism of social responsibility in the enterprises of agricultural and agro-industrial production in the future.

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