Social programs of enterprises as an instrument for establishing an effective social safety net
Based on the analysis of the national and foreign sources, revealed is the concept of social program of an enterprise, presented are foreign most frequent types of social programs, and identified are approaches to financing them. With the purpose of making Belarusian enterprises' social policies closer to the best Western samples of corporate social responsibility, as well as making a ground for the prospective introduction of social reporting by international standards (GRI, AA 1000, SA 8000), revealed are the main trends of implementing social programs and suggested are the instruments for their implementation.