ЕВОЛЮЦІЯ СИСТЕМИ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

Abstract

The pandemic and the post-Covid period, military actions on the territory of Ukraine have changed the orientations in the strategic planning of business entities. Entrepreneurs have become more socially responsible and environmentally conscious participants in the global economy. In the conditions of geopolitical and cultural transformations, they felt their important role in the formation of a strong civil society. The article examines modern aspects of corporate social responsibility (CSR) as a relevant component of enterprise management. The periods of formation and development of CSR are systematized, citing the authors of the main works of that time and the main ideas of doctrines. The limitations of each stage of evolution during the transition to the next one are defined. The conducted research proves that CSR is a complex multi-component system, the elements of which are able to stimulate the sustainable development of the ecosystem, contribute to social stabilization and environmental restoration. Creating a favorable environment for prosperity means not only supporting economic growth and entrepreneurship, but also ensuring equal opportunities, improving the quality of life, and investing in human capital. The authors characterized the theoretical foundations of CSR formation, highlighting approaches and concepts based on object-functional analysis. Practical recommendations for the effective use of CSR are offered, such as professional trainings, social and charitable missions, support for educational and cultural initiatives, implementation of environmental projects, energy saving and food security programs, cooperation with local communities, etc. CSR becomes a kind of catalyst for enterprises that seek to play a positive role in society and contribute to the development of the future welfare of nations. The decisive role of CSR in ensuring the competitiveness and successful development of enterprises in harmony with nature and achieving social progress of society in today’s globalization conditions has been confirmed.