Introduction. The issues of the formation and development of corporate social responsibility in agriculture is undeniably relevant for a large agrarian country of Ukraine o in view of the European integration processes. The rules of corporate social responsibility, on the basis of which the codes of ethics of the company are worked out, are the tools for of self-regulation of the economic entity, since the economic entities engaged in agriculture are interested in their working out and implementation.
Purpose. The purpose of the article is to define the rules of corporate social responsibility as a tool for self-regulation in agriculture.
Results. The features of agriculture should be taken into account in the development of corporate social responsibility rules, in particular its environmental component (focus on sustainable rural development). The article studies the provisions of international treaties, international governmental and non-governmental organizations acts, EU legislation on CSR in agriculture.
It is pointed out that the set of the requirements in understanding the CSR rules is common to both agriculture and industry though the content is different. The provisions of the Single Integrated Strategy for Agriculture and Rural Development in 2015-2020 should be voluntarily enshrined in the CSR rules for agricultural enterprises. The article defines the features of the rules of corporate social responsibility as an instrument of self-regulation of agriculture. Under this concept, the system of voluntarily accepted commitments by rural businesses in terms of providing economic and social needs of both workers and other members of society on the basis of the concept of sustainable development of rural territories is understood.
Conclusion. It is concluded that the content of the rules includes issues: environmental protection, social insurance and provision, educational and cultural development, dialogue with state authorities, antimonopoly and anticorruption complicity, corporate citizenship, development of territories.
Corporate Social Responsibility Applied for Rural Development: An Empirical Analysis of Firms from the American Continent