Теоретичні та прикладні питання економіки. Збірник наукових праць.

Випуск 2 (51)

УДК 330.3:331.5

JEL L31, J24, O15

ORCID ID 0000-0002-6479-6154

ORCID ID 0000-0002-6654-8760

DOI https://doi.org/10.17721/tppe.2025.51.4

Varnalii Z.S., D.Hab., Professor,

Professor of the Department of Finance

Taras Shevchenko National University of Kyiv

e-mail: varnalii@knu.ua

COMPLEMENTARYNESS OF SOCIAL ENTREPRENEURSHIP AND CORPORATE SOCIAL RESPONSIBILITY IN THE POST-WAR RECONSTRUCTION OF UKRAINE

The article is devoted to the analysis of the complementarity of social entrepreneurship and corporate social responsibility in the formation of socially oriented business in Ukraine in the conditions of post-war reconstruction. Social entrepreneurship is defined as a key tool for social integration, economic development and social inclusion of vulnerable groups of the population.

The basis of the research is a complex of general scientific methods: comparative analysis, statistical analysis, analytical method and system approach method.

The article provides a comparative analysis of a modern social enterprise and a traditional commercial enterprise based on 10 criteria: business objectives, value creation model, profit distribution, stakeholder structure, sources of financing, marketing strategy, social responsibility, innovation, scaling of activities and human capital management. The results of the analysis indicate that social enterprises are focused on creating social value and integrating vulnerable groups into the labor market, while ensuring financial viability and the use of innovative business models.

The study confirms that social entrepreneurship plays an important role in the post-war reconstruction of Ukraine, creating jobs for vulnerable groups, contributing to the development of innovative employment models, strengthening social cohesion, the formation of new market niches and the economic development of local communities. Particular attention is paid to the integration of corporate social responsibility into business practices, which allows balancing the economic interests of enterprises, the social needs of communities and state policy aimed at sustainable development.

The study emphasizes that the complementarity of social entrepreneurship and corporate social responsibility contributes not only to achieving financial stability of companies, but also to solving social problems, increasing the level of trust in society. The results of the study have practical significance for the formation of state policy in the field of social entrepreneurship and the integration of CSR into the business strategy of Ukrainian enterprises.

Keywords: social entrepreneurship, social enterprise, social priorities, corporate social responsibility, post-war reconstruction, social inclusion.

Full Text: PDF

DOI: https://doi.org/10.17721/tppe.2025.51.4