MODERN TRENDS IN SOCIALLY RESPONSIBLE INVESTMENT IN TERMS OF SUSTAINABLE DEVELOPMENT: EFFICIENCY ISSUES

Global issues of the modern world related to environmental pollution, climate change, military conflicts, epidemics, social inequality have recently exacerbated. The existence of these issues and the need for their solution affect the policies of countries, enterprises, as well as economic and social development. Society gradually begins to realize the need for responsibility towards the environment, to create the necessary conditions for sustainable development of the world. Due to these circumstances, financial mechanisms are needed to ensure sustainable economic development, social integration and economic interests. Socially responsible investment (SRI) is one of such mechanism that emerged as an independent branch of investment activity in the second half of the XX century. The authors analyze the features of SRI. In particular, the article analyzes the main trends of SRI both globally and in Ukraine, taking into account the hybrid war. The existing methods of quantitative and qualitative estimation of social investments of the enterprise have been investigated.