The essence of the development of social investment projects for the economy Tiurina Alona1,2,7,*, Orel Mariia3, Lisovska Lidiya4, Yurynets Oksana5, Prokopenko Nataliia6 1Department of Administrative Management and Foreign Economic Activity, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine 7Department of Environmental Management and Entrepreneurship, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine 2Department of Environmental Management and Entrepreneurship, Taras Shevchenko National University of Kyiv, Ukraine 3Department of Public Administration, Interregional Academy of Personnel Management, Kyiv, Ukraine 4Department of Management of Organizations, Lviv Polytechnic National University, Lviv, Ukraine 5Department of Foreign Trade and Customs, Lviv Polytechnic National University, Lviv, Ukraine 6Department of Geodesy and Land Management, Sumy National Agrarian University, Sumy, Ukraine *Corresponding author: aagrebennikova@gmail.com (ORCID ID: 0000-0002-0894-8897)
Online Published on 19 January, 2024. Abstract The article presents a compelling argument that in the context of contemporary conditions, investments encompass the allocation of capital (in the form of values and resources) into various social and economic activities, provided that such activities comply with pertinent laws and legislative acts. These investments are made to generate economic benefits or produce positive social and environmental impacts. The author astutely observes that investments encompass a broader scope than solely capital investments, as they can pertain to both tangible and intangible assets (real investments) as well as financial instruments such as shares, bonds, and other securities. Capital investments, on the other hand, typically involve the allocation of funds. Notably, investments diverge from capital expenditures in terms of their investment objects. Capital investments align with investments in fixed assets, constituting a subset of capital-forming investments. It is important to recognize that the investment process encompasses more stages than that of capital investments alone. Moreover, the inclusion of procedures related to the accumulation of funds through the issuance of shares, bonds, and securities further enhances the scope of investment considerations. Additionally, the process of distributing income among investors can be regarded as an additional aspect to be addressed. It is crucial to recognize that all the aforementioned points, parameters, and procedures necessitate the establishment of new relationships in administrative, organizational, legal, and psychological contexts. Therefore, studying these relationships within market conditions and on a novel socio-economic foundation emerges as a paramount objective for national science. to facilitate the development of investment programs. Highlights • The efficacy of social investments is evaluated based on how social programs impact the company’s reputation in the eyes of the investment community. Top Keywords European integration, Globalization, Social sector, Investments, Projects. Top |