Purpose. Justification of a hypothesis about positive externality of involvement of companies in projects of corporate social responsibility that is connected with development of the relations of trust and accumulation of the social capital at the level of separate enterprises and national economy in general. An important aspect of the research is determination of impact of social responsibility of business on accumulation of social capital in post-Soviet states and development of practical recommendations concerning improvement of state regulation of this field of activity. Methodology. The research is based on general scientific methods (scientific abstraction, analysis, synthesis, and comparative analysis) and methods of statistical data analysis. Results of correlation analysis demonstrate close interrelation between development of corporate social responsibility and level of accumulation of social capital in developed countries and transitive economies. The comparative analysis of practice of implementation and development of corporate social responsibility in selected countries using data of World Bank, The Legatum Institute Foundation, UN Global Compact and Transparency International has identified peculiarities and obstacles in a way of development of these processes in post-Soviet states. Findings. The problem of accumulation of the social capital as positive externality of implementation of practice of corporate social responsibility in market economy is investigated. Major internal and external factors that generate such externality at the level of separate enterprises, and national economy in general are defined. The interrelation between the number of socially responsible companies and the level of development of the social capital in developed countries and transitive economies is analyzed. Core factors which interfere with expansion of the model of social responsibility of business in the countries with transitive economy are discovered. Practical recommendations concerning forms of the state support of corporate social responsibility in post-Soviet states are formulated. Originality. The hypothesis concerning accumulation of the social capital as positive externality of development of corporate social responsibility in transitive economies is confirmed. Core factors which interfere with development of socially responsible business and have negative impact on accumulation of social capital in post-Soviet states are defined. Practical value. The authors proved that effective reforms in post-Soviet states require active measures of state directed to implementation and development of corporate social liability by support and encouragement of business to socially important problems. Practical recommendations concerning accumulation of the social capital in transitive economies are proved, including improvement of legal regulations, providing fiscal privileges or direct state support to socially responsible business, increasing awareness and exactingness of citizens and public organizations to "openness" and "transparency"of business, protection of the rights of workers and consumers, fight against corruption and discrimination at the level of private companies.

 Наукова періодика України 

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• Базилевич Віктор Дмитрович (економічні науки)
• Базилевич Володимир Маркович (економічні науки)
• Вірченко Віталій Михайлович (біологічні науки)

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