Corporate Social Responsibility As a Development Basis For A Tourist Enterprise

Abstract

Given the current strategy of the world economy, the leading place belongs to the social responsibility of business, which provides for such an enterprise direction, which considers not only the personal interests of the company but also the needs of the society. The continuation of European integration processes and the entry of companies into international markets require businesses to be open and transparent, to highlight the areas of implementation of the company's goals and the tools by which this goal is achieved. Today, the development of corporate social responsibility strategy for enterprises is one of the integral components of their successful operation, as it brings to a higher level the relationship of the enterprise with society and is one of the most important factors in economic development and the country as a whole. The article proves that the issues of corporate social responsibility of public enterprises are especially relevant. It has been proved that CSR should be built considering the specifics of the external business environment of the enterprise, social environment, activities and scale of the enterprise. The stages of CSR strategy development have been proposed. In addition, the authors propose a system of indicators (parameters) for assessing the integrated CSR indicator for the components of economic, environmental and social performance, both in general and for enterprises in the tourism industry, which is the authors’ development.