In 2015, the UN General Assembly defined sustainable development goals for the next fifteen years. Their achievement can be facilitated by the financing of social programs — activities aimed at improving working conditions, increasing the responsibility of producers for the negative impact on the environment. In today economic conditions, individual manufacturing enterprises are reducing funding for these areas of work. However, cost savings due to cuts in the financing of social programs inevitably leads to an increase in the number of accidents, environmental pollution, an increase in occupational injuries and morbidity of employees, deterioration of their psycho-emotional state and as a result turns into significant costs for the enterprise in the form of loss of working time, reduction in the volume of products produced, image reduction.
Analysis of the implementation of social programs by various enterprises shows that stable financing of social activities contributes to a significant improvement in the economic performance of work of these enterprises.
2. ISO 26000:2010. Guidance on social responsibility. Available at: https://www.iso.org/standard/42546.htmlISO (accessed: May 22, 2023).
3. Galkina E.E., Sorokin A.E. Quality Management and Sustainable Economic Development. Russian Engineering Research. 2020. Vol. 40. Iss. 7. pp. 577–578. DOI: 10.3103/S1068798X2007014X
4. Galkina E.E., Daynov M.I., Sorokin A.E. Technique for determining the economic efficiency of implementation of measures to improve labor conditions at aircraft enterprises. Ekonomika i predprinimatelstvo = Economy and entrepreneurship. 2018. № 11 (100). pp. 1126–1130. (In Russ.).
5. Results of monitoring conditions and occupational safety in the Russian Federation in 2020. Moscow: Ministerstvo truda i sotsialnoy zashchity RF, 2021. 130 p. (In Russ.).
6. Key indicators of environmental protection. Statistical bulletin. Moscow: Federalnaya sluzhba gosudarstvennoy statistiki (ROSSTAT), 2021. 109 p. (In Russ.).
7. Ecological Responsibility of Business and the Open Reporting as the Factors Influencing Competitiveness of Production in the Market. Kachestvo i zhizn = Quality and life. 2018. № 3. pp. 92–96. (In Russ.).
8. Barinov V.A., Kharchenko V.L. Strategic management: textbook. Moscow: INFRA-M, 2018. 273 p. (In Russ.).
9. IWA 26:2017. Using ISO 26000:2010 in management systems. Available at: https://www.iso.org/standard/72669.html (accessed: May 22, 2023).
10. Galkina E.E., Sorokin A.E., Golovanova T.V. Improving Management Efficiency at Aerospace Enterprises. Russian Engineering Research. 2021. Vol. 41. Iss. 12. pp. 1206–1208. DOI: 10.3103/S1068798X21120157
11. Galkina E.E. Use of the management system standards in the enterprise management system contributes to the achievement of sustainable development goals. European Social Science Journal (Evropeyskiy zhurnal sotsialnykh nauk). 2017. № 10. pp. 68–73. (In Russ.).
12. Sorokin A.E., Bulychev S.N., Novikov S.V., Gorbachev S.I. Information Science in Occupational Safety Management. Russian Engineering Research. 2019. Vol. 39. Iss. 4. pp. 324–329.
