Корпоративна соціальна відповідальність бізнесу в умовах війни в Україні: національний і глобальний виміри

Abstract

The article studies the features of corporate social responsibility (CSR), which were formed in face of the challenges of the war between Russia and Ukraine, resulting in humanitarian and socioeconomic problems. The Russian-Ukrainian war changed the reality of life, including economic activities, which manifested itself in a decline in economic operation of enterprises, bankruptcy events, rising unemployment, a decrease in the level of income of the population. In this regard, the article defines the role and importance of CSR in the context of war for the economy of Ukraine. The article examines the main manifestations of CSR and its modifications in both the national and the global dimensions in the new realities that subsequently have formed new directions and criteria such as financial assistance, humanitarian aid to the population; support with medicines, medical equipment and medical services; assistance in evacuation and accommodation of the population from areas of active hostilities; organization of shelter facilities for the population; assistance to the Armed Forces of Ukraine and territorial defense; payment of taxes in advance; information campaign to spread the truth about the war; promoting staff retention; business relocation; IT support in form of providing free access to information resources. It is also important for the company to be aware of the responsibility to employees and partners who continue to work, often changing their usual duties and switching to work 24/7. At the same time, attraction, focus on human capital, corporate volunteering have become the principles of CSR of business. The development of CSR against the challenges of war contributes to social sustainability. To strengthen the cohesion of Ukrainian society, it is proposed to develop such CSR practices as: social marketing, corporate volunteering; social sponsorship; social entrepreneurship; social investments, which in wartime conditions acquire special importance and form a positive image of business in accordance with new social values.