ПЕРСПЕКТИВИ РЕАЛІЗАЦІЇ КОНЦЕПЦІЇ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

This article analyzes corporate social responsibility (CSR) of businesses in Ukraine under martial law conditions. It explores the theoretical understanding and practical application of CSR in crisis situations, emphasizing the interaction of enterprises with society and their responsibility towards it. The aim of the research is to theoretically conceptualize corporate social responsibility of businesses and analyze the practical aspects of implementing the CSR concept by Ukrainian businesses during war. Research methods include the analysis of scientific literature, empirical methods, and content analysis of company websites, which allows for identifying and assessing the content of CSR initiatives. The results show that in wartime conditions, CSR takes on a more pragmatic and focused character, oriented towards supporting military efforts and infrastructure recovery, moving beyond conventional corporate reports and standards. The article defines CSR as an integral element of company management that integrates economic, ethical, ecological, and social standards into business development strategy on the basis of voluntariness and responsibility for the impact of actions on society and the environment, with the aim of ensuring sustainable development and the well-being of stakeholders. A comprehensive sociological survey of managers, employees, and consumers is proposed to determine the level of CSR in business as a whole, not just in large companies. Keywords: corporate social responsibility, martial law, social initiatives, community restoration, humanitarian demining.