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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">etl</journal-id><journal-title-group><journal-title xml:lang="ru">Экономика. Налоги. Право</journal-title><trans-title-group xml:lang="en"><trans-title>Economics, taxes &amp; law</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1999-849X</issn><issn pub-type="epub">2619-1474</issn><publisher><publisher-name>Финансовый университет при Правительстве Российской Федерации</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/1999-849X-2023-16-5-86-92</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-135</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>МИРОВАЯ ЭКОНОМИКА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>WORLD ECONOMY</subject></subj-group></article-categories><title-group><article-title>Социальная ответственность предпринимательства в условиях вызовов Брекзита</article-title><trans-title-group xml:lang="en"><trans-title>Social Responsibility of Entrepreneurship in the Context of Brexit Challenges</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-9301-9565</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Галушко</surname><given-names>Д. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Galushko</surname><given-names>D. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Дмитрий Вячеславович Галушко - доктор юридических наук, доцент департамента правового регулирования экономической деятельности</p><p>Москва</p></bio><bio xml:lang="en"><p>Dmitriy V. Galushko - Dr. Sci. of Law, Associate Professor of the Department of legal regulation of economic activity</p><p>Moscow</p></bio><email xlink:type="simple">DVGalushko@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2023</year></pub-date><pub-date pub-type="epub"><day>11</day><month>05</month><year>2025</year></pub-date><volume>16</volume><issue>5</issue><fpage>86</fpage><lpage>92</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Галушко Д.В., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Галушко Д.В.</copyright-holder><copyright-holder xml:lang="en">Galushko D.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://etl.fa.ru/jour/article/view/135">https://etl.fa.ru/jour/article/view/135</self-uri><abstract><p>Предмет исследования - нормы международного, интеграционного и национального права, регулирующие различные аспекты социальной ответственности предпринимательства в контексте выхода Великобритании из Европейского союза, называемого Brexit (Брекзит или Брексит).Цель работы - рассмотрение механизмов международных договоров, заключенных между Европейским Союзом и Великобританией, которые оформили Brexit и регламентировали решение общих вопросов социальной защиты и частных аспектов социальной ответственности бизнеса ЕС и Великобритании в условиях международной дезинтеграции.Делается вывод о том, что британская правовая система, несмотря на выход Соединенного Королевства из Европейского союза, все еще частично подвержена влиянию его права особенно в отношении «равных условий игры», и социальная сфера служит в этом примером. Принятые в ходе правового оформления Брекзита международно-правовые механизмы заложили фундамент обеспечения достаточного уровня конвергенции правопорядков Европейского союза и Великобритании. Выявлено, что заключенное соглашение о торговле и сотрудничестве в отношении сферы социальной ответственности предпринимательства может стать образцом для будущих торговых соглашений как ЕС и Соединенного Королевства, так и других государств и иных субъектов международного права. Выражено мнение о том, что результативность достигнутых договоренностей будет зависеть от принимаемых сторонами мер, направленных на восстановление равновесия и реализацию обязательств в отношении цепочек поставок. Предполагается, что рассмотренные нормативные положения в контексте Брекзита обещают быть значимыми для международноправовой практики регулирования мер социальной ответственности предпринимательства.</p></abstract><trans-abstract xml:lang="en"><p>The subject of the study is the norms of international, integration and national law regulating various aspects of social responsibility of entrepreneurship in the context of the UK’s exit from the European Union.The purpose of the work is to consider the mechanisms laid down in the international treaties concluded between the European Union and the United Kingdom, which formalized Brexit, and regulated the solution of general issues of social protection and private aspects of social responsibility of business in the context of international disintegration.It is concluded that, despite Brexit, the British legal system is still partially influenced by EU law, especially with regard to «equal playing conditions», and the social sphere serves as an example in this. The international legal mechanisms adopted during the legal formalization of Brexit laid the foundation for ensuring a sufficient level of convergence of the legal systems of the European Union and the United Kingdom. It is revealed that the concluded agreement on trade and cooperation in relation to the sphere of social responsibility of entrepreneurship can become a model for future trade agreements of both the EU and the United Kingdom, as well as other states and other subjects of international law. The opinion was expressed that the effectiveness of the agreements reached will depend on the measures taken by the parties aimed at restoring balance and implementing obligations in relation to supply chains. It is assumed that the considered regulations in the context of Brexit promise to be significant for the international legal practice of regulating measures of social responsibility of entrepreneurship.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>социальная ответственность</kwd><kwd>социальная защита</kwd><kwd>Брекзит</kwd><kwd>Европейский союз</kwd><kwd>Великобритания</kwd></kwd-group><kwd-group xml:lang="en"><kwd>social responsibility</kwd><kwd>social protection</kwd><kwd>Brexit</kwd><kwd>European Union</kwd><kwd>United Kingdom</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Галушко Д. В. Теория и практика правового регулирования интеграционных процессов в свете вызовов Брекзита. Дис. … докт. юр. наук. М.: МГИМО; 2023. 544 с.</mixed-citation><mixed-citation xml:lang="en">Galushko D. V. 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