Вісник СНУ ім. В.Даля № 3 (289) 2025

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Browsing Вісник СНУ ім. В.Даля № 3 (289) 2025 by Subject "budgeting"

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    Social investment as a component of the ‘financing’ category.
    (СНУ ім. В. Даля, 2025) Nizhnikov, I. M.; Bulatnikov, S. O.; Ніжніков, І. М.; Булатніков, С. О.
    The above research has allowed us to formulate a definition of the category of finance, in accordance with the four laws of logic, based on economic, linguistic, comparative and logical approaches. This definition will serve as a starting point for a comparative analysis with other stated categories. In order to confirm the correctness of the assumption that financing is the main process of financial regulation that contributes to the implementation of social responsibility of business, the article presents the following arguments: 1. Financing is a process based on the provision of financial resources from one entity to another, which contributes to the achievement of the main goal of financial regulation - maintaining the state of equilibrium and, as a result, sustainable development of the object. 2. The purposes and bases of the types of financing are diverse and correspond to any stated parameters of regulation, namely: a compensatory basis for obtaining an economic effect and a gratuitous basis aimed at a social effect. 3. The category of ‘financing’ is capacious and implies the possibility of applying this term not only at the level of state regulation, but also at the regional, local, and community levels. Different views on the interpretation of the term ‘social investment’ and its foreign analogue ‘impact investing’ are considered. It is determined that ‘social investing’ or ‘impact investing’ is an innovative type of financing formed by merging two classical types of charity and investment. Based on the information obtained, and also on the basis of the previously proposed definitions of types of financing, social investing is defined as the provision of financial resources by an owner entity to a recipient entity on a repayable basis with a view to obtaining a positive socio-economic effect. It is proved that the category of ‘social investing’ is not included in the already existing proposed groups of types of financing, but forms a new group that combines the ultimate goals of the processes - economic and social effects. Taking into account these adjustments, the article presents a classification of types of financing.