Кафедра обліку і оподаткування

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Browsing Кафедра обліку і оподаткування by Subject "business ethics"

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    La política social en la organización: problemas y tendencias
    (2024) Lopushniak, H.; Verkhovod, I.; Lipskyi, R. V.; Gorokhovska, O.; Kliuienko, E.; Ліпський, Роман Вікторович
    The purpose of the study is to develop guidelines for the implementation of social policy in Ukrainian organizations based on current trends. The article uses research methods that allowed to achieve this goal. The article allocates 4 types of social policies in organizations: environmental, ethical, philanthropic and economic. It is determined that the social policy of an organization should be based on 5 main areas: business ethics; transparency; employee relations; human rights; public investment. The problematic issues in the implementation and realization of social policy are investigated: lack of a clear framework for implementing and measuring initiatives; lack of transparency and accountability; difficulties in balancing short-term economic considerations with the need to implement sustainable, long-term social policy initiatives. The author presents 6 recent trends in the field of social policy in the organization: virtual volunteering for Interacción y employees; support for small businesses; greening; equality, integration and diversity; localization of the business model. The study concludes that in order to implement an effective social policy, it is important for organizations to cooperate and develop clear guidelines and rules for social responsibility initiatives