АНАЛІЗ СУЧАСНИХ МЕТОДІВ, ПІДХОДІВ ТА ІНСТРУМЕНТІВ ДО ВИЗНАЧЕННЯ СТАНУ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВ СФЕРИ РИТЕЙЛУ

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The relevance of corporate social responsibility continues to grow in response to increasing societal expectations and regulatory requirements. In the retail sector, CSR practices are vital in building consumer trust and ensuring business sustainability. The article examines modern methods, approaches, and tools for assessing corporate social responsibility in the retail sector. Since corporate social responsibility is now a critical component of strategies and practices for most Ukrainian, foreign, and international enterprises, the study analyzes the theoretical foundations of corporate social responsibility and identifies key factors influencing its effectiveness. With the evolution of the concept of corporate social responsibility and its integration into the operational activities of businesses, the necessity and relevance of evaluating the effectiveness of such activities have grown. Special attention is given to methodologies that incorporate economic, social, and environmental performance indicators of companies. Given the variety of corporate social responsibility assessment methods, each with unique characteristics and specifications, the article presents a comparative analysis of methods, approaches, and tools. The main advantages and limitations of each are identified. Within the framework of Ukraine's national economy, the retail sector is one of the largest. However, due to limited research on CSR in this domain, a general review of the state of retail and corporate social responsibility practices in this sector is provided. For each method reviewed, the potential for its application in the retail sector is analyzed. With the increasing institutionalization of approaches to corporate social responsibility reporting, the article also examines the applicability of these methods in forming annual CSR reports. The necessity of integrating innovative technologies for monitoring and evaluating corporate social responsibility in the retail sector is substantiated. The findings of this research can be utilized in developing sustainable development strategies for enterprises in this sector and in shaping approaches to corporate social responsibility assessment and reporting.