Purpose. The main aim is to develop conceptual basis for corporate social responsibility implementation in the field of occupational safety and health. Methodology. The fundamental tenets of modern economic theory, research studies of national and foreign scholars on issues of social and labour relations, social responsibility, and risk management form the theoretical and methodological basis of the study. The author used comparative analysis - to analyse corporate social responsibility in the field of occupational safety and health of domestic legal entities; statistical analysis - to assess occupational injuries and working conditions in Ukraine; structural, logical, and dialectical approaches and systems analysis - to develop conceptual basis for corporate social responsibility implementation in the field of occupational safety and health. Findings. Based on the generalization and systematization of scientific approaches on the determination of the essence of corporate social responsibility in labour relations, analysis of CSR reports of Ukrainian legal entities, the author defined the components of corporate social responsibility in the field of occupational safety and health. The article also provides conceptual bases for corporate social responsibility implementation in the field of occupational safety and health, in particular its aim, principles, objectives, instruments and expected results. Originality. The given research improved conceptual basis for corporate social responsibility implementation in the field of occupational safety and health which reveals the key role of social responsibility in occupational safety and health management system. The noted fundamentals significantly differ from the existing practice; in particular the elaborated conceptual bases include management tools whose use would create preconditions for effective risk prevention in labour relations. Practical value. The developed and substantiated conceptual principles concerning the improvement of occupational safety and health management based on CSR can be used to elaborate measures preventing injuries, improve working conditions, conditions of employment, safe working practices, as well as to reduce temporary disability. They would also serve as a basis to improve interaction between the social partners and ensure competitive advantage of the organization.

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