THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN SHAPING THE STRATEGY OF A TOURISM ENTERPRISE

Abstract

The publication highlights the issues of scientific approaches to corporate social responsibility, which today is considered as a vector of future development of the enterprise. The research provides an overview of the basic standards by which non-financial reporting of organizations is covered. By analyzing the implementation of corporate social responsibility projects in Ukraine and abroad, it was determined that the European experience in implementing social responsibility projects is common among foreign companies and the number of cases is much higher than domestic. A few companies publish information on their own websites, as evidenced by a comparative analysis of web resources as part of the transparency index. The research examines the practices of corporate social responsibility of several domestic enterprises in the field of tourism, which revealed that among tour operators only a few market players will pay attention to social responsibility, at the same time, among hotel chains this practice is more popular and the number of projects is growing dynamically. It is established that corporate social responsibility at tourism enterprises is a necessary component of the overall strategy of enterprise development, as it provides for long-term implementation of projects, taking into account the positions of stakeholders and the principles of sustainable development.