Legal aspects of corporate social responsibility in Ukraine on the way to European integration

Abstract

Corporate social responsibility is a new form of dialogue between business, society and the state. This article explores the possibilities of legislating for corporate social responsibility in Ukraine in respect of implementing the Association Agreement of 2014 between the European Union and its Member States, of the one part, and Ukraine, of the other part. Different approaches to introducing corporate social responsibility standards are examined. The paper considers not only international literature regarding the subject, but also Ukrainian sources which are methodologically important concerning the economic and legal implementation of Directive 2014/95/EU. In conclusion, the legal ways of legislating for CSR are considered.