IMPLEMENTATION OF THE PRINCIPLES OF SOCIAL RESPONSIBILITY IN THE POLICY OF LABOR REMUNERATION IN CONDITIONS OF SUSTAINABLE DEVELOPMENT

Abstract

Article summarizes theoretical statements on meaning of the concept of "sustainable development". The global goals of sustainable development in terms of social aspects of business are defined: universal elimination of poverty of all types; ensuring gender equality and extending rights for women and girls; promoting incremental, comprehensive and sustainable economic growth, full and productive employment and decent labour for everyone, as well as ensuring rational consumption of material resources, environmental protection, resource conservation, etc. Article contains legislative and regulatory instrumentsdefining the legal principles of a company, and the procedure for conducting social dialogue in Ukraine with the purpose of elaboration and implementation of state social and economic policy, regulation of labour, social and economic relations, and ensuring increase of level and quality of life of citizens, social stability in society.

Article considers economic nature of salaries and emoluments, which has ceased to be a stimulating factor, which complicates implementation of motivation policy. The improvement of labour remuneration system should be based on respect for constitutional rights and freedoms for work, which allows salaries and emoluments to play the role that it should perform in the realization of social human rights and, above all, the right for work. The analysis is carried out as for the minimum salary and minimum cost of living in Ukraine and the EU countries, since the index of minimum salary is one of the most important types of social guarantees that operate in the world. It is established that the minimum cost of living in the EU countries, which is determined based on the consumer basket, is not calculated under any certain standard. Average salaries and emoluments replace the consumption rates. On this basis, the poverty line is calculated in the country and, accordingly, the number of those entitled to social assistance from the state. That is, EU countries do not count poverty, but calculate a normal standard of living.

It is proved that the category of "labour remuneration" in the context of sustainable development is revealed through economic, legal, social and accounting aspects. Classification features of payments to employees are disclosed in accordance with international and national provisions that help disclose content and forms of remuneration that an employer gives to employees in exchange for services provided to an enterprise. The role of accounting is determined as an instrument of knowledge, organization and reflection of economic activity in general and realization of protective functions in relation to a person as a member of a society. It is established that in the context of sustainable development, the issue of accounting for payroll payments to employees should be considered as detailed payroll accounts. It is proposed, in order to specify an account for grouping of information about amounts of accrued salary in terms of its types and forms of remuneration, to expand accounts in the context of the third-tier sub-accounts, which an enterprise shall perform proceeding from its own needs. Classification of expenses of social activity is carried out, with division by objects of accounting. Since financial statements contain a number of indicators that are partly related to the social effect, some of the economic indicators shall be used simultaneously with financial statements.