CORPORATE SOSIAL RESPONSIBILITY ON THE TOURIST ENTERPRISES IN THE SYSTEM OF SUSTAINABLE DEVELOPMENT

Abstract

The article devoted to defining and analyzing of the role of corporate social responsibility and its impact on sustainable development of the tourist enterprises. The purpose of this article is to determine the role of CSR in the system of sustainable development of the tourist enterprises. The theoretical and methodological basis of the study is the institutional-evolutionary approach to the study of problems of influence corporate social responsibility for sustainable development of the tourist enterprises. We apply structural and functional analysis to identify tools of CSR which mostly applied in the process of achieving sustainability. The theoretical and methodological basis of the study is a systematic approach to the study of main tools of CSR ensuring the sustainability of the enterprise. The components which depict social and economiс efficiency of corporate social responsibility of tourist enterprises are analyzed. Indicators of absolute values of social responsibility of tourism business characterizing CSR are determined. Interconnection between corporate social responsibility and sustainable development of tourism enterprises are defined. The expediency of applying the concept of corporate social responsibility is substantiated, which, in contrast to the existing justifications, is expressed in the need for business to be guided not only by financial indicators but also public interests and sustainable development, compliance with business ethics in tourism services. In the article main types of CSR are defined and described.