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.
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