Estimation of level and efficiency of agricultural enterprises social responsibility

The subject of the study is the theoretical and practical aspects of the implementation and evaluation of social responsibility of agrarian enterprises. The purpose of the work is to identify, assess and analyze the level and effectiveness of implementing social responsibility of agrarian enterprises and justify the directions, sources, means of increasing its volumes and distribution. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used - dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, statistical-economic, economic-mathematical, surveys. Results of work. The article reveals features of social responsibility of domestic agrarian enterprises in terms of content, structure and dynamics. An assessment and analysis of its level, causes and risks of mass distribution have been made. Proved suggestions on its growth and efficiency increase. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use to agrarian enterprises, public organizations, rural communities. Conclusions. In the course of the research carried out, significant polarization was found in the effectiveness of development and social responsibility of large and small subjects of agrosphere management, which requires urgent solution to this problem. Indeed, small agricultural formations are understood not only as commodity producers, but they are the basis for the formation of the middle class in the countryside, promote employment and increase the well-being of the population. Therefore, large agribusiness should carry out social responsibility, supporting them, in particular, in the form of commodity lending, sale of finished goods, use of production capacities, development of cooperative and integration processes, and the introduction of innovations