Aspects Of Social Responsibility Research Articles

The Role of CSR in Improving Corporate Image and Financial Performance in the Banking Industry

Corporate Social Responsibility has an important role in improving the company's image and financial performance in the banking industry. Although many previous studies have shown a positive relationship between Corporate Social Responsibility and corporate performance, the phenomenon that has occurred shows that not all banks have experienced an improvement in financial performance despite having implemented Corporate Social Responsibility practices. This study aims to analyze the impact of Corporate Social Responsibility practices on public perception and financial performance of banks, with a focus on sustainability and social responsibility aspects. Using a quantitative approach, data is collected through surveys to customers as well as analysis of financial statements from several leading banks in Indonesia. The results of the study show that banks that are active in Corporate Social Responsibility initiatives tend to have a more positive image in the eyes of the public, which has implications for increasing customer loyalty and acquiring new customers. These findings indicate that a positive image built through Corporate Social Responsibility activities can increase customer trust, which is a key factor in their decision to choose a financial institution. In addition, the analysis showed a significant relationship between the implementation of Corporate Social Responsibility and improved financial performance, where banks that adopted good Corporate Social Responsibility practices showed higher profit growth and better financial stability. This study fills in the gaps in the existing literature by highlighting the factors that affect the success of Corporate Social Responsibility in the context of banking, as well as underlining the importance of Corporate Social Responsibility as an integral component in a business strategy oriented towards social responsibility and sustainability, contributing to broader economic growth and a better society.

Supply Chain Sustainability in Outer Space: Lessons to Be Learnt from Remote Sites on Earth

Space exploration, with its enormous distances and extreme environments, is a challenge to technology, human habitation, sustainability, and supply chains. On the flip-side, however, it can provide a new vantage point on how to improve human life and planetary prosperity. This objective requires the development of economic and sustainable supply chains and a governance framework to guarantee fundamental human needs and well-being under the limitations of distant and inhospitable environments. This review describes learnings for human habitation in space from remote communities on Earth that have developed and survived over generations. These include a long history of human survival strategies on Tristan da Cunha, Pitcairn Islands, Nauru, and Easter Island. Their supply chain management solutions and their problems can guide the implementation of logistics systems for the efficient use of resources in space, to satisfy vital needs of human survival but also to ensure social and governance in space, e.g., build-up of thriving communities, mobility, and industrial activities. This review demonstrates that there are significant gaps in recent space supply chain studies with respect to the space environment, social and governance. Analysis of established practices and concepts from remote regions on Earth can readily respond to these deficiencies and thus supplement space exploration. This review recommends extending the assessment of supply-chain assets from the near future to long-term strategic. This implies going far beyond current space supply chain reports to include aspects of social responsibility and governance, such as sustainable health systems, product quality management, and local decision-making.

Improving linear programming model for assessing product sales taking into account social responsibility of consumers

The object of this study is the process of analyzing the volume of product sales in the retail market, where producers and consumers with different levels of social responsibility operate. Advancements are aimed at solving the problem of insufficient consideration of the social responsibility of economic entities in modern economic and mathematical models. In the work, the improvement of the linear programming model, intended for the evaluation of sales of alternative variants of goods with different social utility to consumers with different social responsibility, by taking into account some real conditions of making purchases, was carried out. As a result of the study, a modification of the model was proposed that makes it possible to take into account the behavior of buyers who choose a product randomly. Also, with the help of additional restrictions, the model takes into account the fact that consumers with different social responsibility make purchases in parallel in time. In addition, the approach to identifying a set of consumer groups in the aspect of social responsibility using the method of questionnaires of the ranking type and building a decision tree of consumers is described. The proposed modification of the model was tested on the example of evaluating the sales volumes of environmentally-friendly and non-environmentally-friendly varieties of goods in the office paper market. It is shown that not taking into account the added restrictions in the model could significantly affect the estimates of sales volumes. The proposed improvements to the model make it possible to obtain more realistic estimates of the volume of sales of goods, taking into account the social responsibility of consumers, as well as quantitative and qualitative characteristics of competitors’ offers. This contributes to better decision-making support for manufacturing socially useful products, in particular, environmentally-friendly ones

Business-based and Ethical Assessments of CSR Efficiency

The paper aims to assess the effect of CSR on the performance of transnational corporations. The theoretical aspects of social responsibility and its relationship with the results of the activities of transnational corporations were highlighted based on the literature review. The empirical studies aimed at assessing the effect of social responsibility on the performance results of enterprises were analysed and systematised. The findings of the empirical studies showed that CSR has an impact on the operational and financial results of transnational corporations. Ethical considerations are also discussed, especially with respect to the issue of genuine social contribution versus greenwashing.

Exploring corporate environmental responsibility through practitioners’ lens

Purpose Organizations are partly responsible for the pollution in the world and are expected to contribute towards curbing climate change. Despite the growing importance of the environmental aspect of corporate social responsibility (CSR), i.e. corporate environmental responsibility (CER), current literature focuses more on its antecedents and outcomes rather than drilling deeper into the essential elements of the concept. This has resulted in conceptual confusion as researchers use different aspects to define, understand and measure CER. Hence, this study aims to identify the critical dimensions of CER from a practitioner’s point of view. Design/methodology/approach Twenty-eight semi-structured interviews were conducted with senior sustainability professionals across top Bombay Stock Exchange-indexed organizations in India. Manual content analysis and the Gioia method were used to arrive at the findings. Findings The critical components of CER are as follows: encompassing environmental responsibility mindset; optimized resource consumption; neutral water, energy and air status; multi-level environmental responsibility approach and targets; compliance, disclosure, reporting and policy formation; and green supply chain. Originality/value Our research introduces a comprehensive framework of dimensions to study, measure and represent CER, addressing a critical gap in the current literature. The authors identify and propose novel dimensions, such as the CER mindset and a multi-level approach, which are essential for a holistic understanding of CER. These dimensions, presently absent in academic definitions, render existing research based on those definitions incomplete. Integrating these new dimensions will significantly enhance the rigor and relevance of CER studies, offering a more robust foundation for future research and practical application.

GREEN MARKETING PRACTICES IN THE CONTEXT OF ENVIRONMENTAL SUSTAINABILITY: A CASE STUDY OF AN ECO-FRIENDLY CLEANING FIRM

Purpose- Having started of climate change’s impact shaped businesses’ production process directly in 21st century. After consumers’ attitudes and behaviours had affected marketplace, businesses started to show themselves in aspect of corporate social responsibility. Since 1970s, sustainability has been highlighted as a topic reflected to corporate’s politics. Environmental sustainability is a variety of sustainability takes environment on center and keep providing products or services for this perspective. By using of green marketing mix, aim of a lot of brands to get profit take environment on center. From producing of packets to types of electric energy that use in factories, many effects started turning to metaphorses with corporates’ environmental sustainability politics. In context of ethical production and environmental sustainability, while animal testing is being removed vegan product production is tried to develop. Aim of this research is to understand on how environmental sustainability affects firms’/brands’ production process. Methodology- In this research, case study is applied as a types of qualitative research designs. By Turkey’s representative of an eco-friendly cleaning firm that from Denmark, semi-structured in depth interview were conducted. Then, the semi-structure in depth interview transcripted and highlighted to topic which turned into codes. The codes were got together and tied to themes. Findings- In result of the analysis reveals that 4 main themes which are 1) Scandinavian Morality and Ethical Production; 2) Green Sustainability; 3) Vegan Product; 4) Organic Product. To the analysis, Scandinavian morality has a big impact on ethical production. The firm’s practices are related to green sustainability; almost all production processes become “green”. In context of climate change, vegan perspective is rising day by day in the marketplace; producing animal-derived resources evaluate a part of climate change. Organic production is assessing an aspect of ecological life which is related to environmental sustainability. Conclusion- In green marketing perspective, environmental sustainability is one of the most indispensable issue, especially, while climate change gaining visibility. Basic marketing mix turning to “green marketing mix”. When brands and firms go green by politically, their production process goes directly green, as well. Climate change could be assessed like ethical issue in marketplace in context of environmental degradation. In addition, firms and brands caring about vegan and organic products, due to green conditions, are being positioned in environmental sustainability can be evaluated as a method of differentiation.

LEGAL INSTITUTE OF MOBILIZATION AND SOCIAL RESPONSIBILITY: THEORETICAL AND LEGAL ASPECTS OF INTERACTION AND MUTUAL INFLUENCE

Introduction. The article is devoted to the legal aspects of mobilization and social (civic) responsibility, their features and manifestations during the period of martial law. The interrelationship between them and the manifestations of the processes associated with them is also analyzed. In addition, it is emphasized that mobilization and civic responsibility are one of the key components of successful defense of the Motherland. Summary of the main results of the study. Mobilization processes and subsequent military service during martial law are regulated by the legislation of Ukraine, in particular, Constitution of Ukraine, the laws «On military duty and military service», «On mobilization training and mobilization», «On the defense of Ukraine», «On the legal regime of martial law», «On the number of the Armed Forces of Ukraine», the Regulation on the completion of military service by citizens of Ukraine in the Armed Forces of Ukraine, approved by the Decree of the President of Ukraine dated 10.12.2008 № 1153/2008. Approaches to the definition of the concept of «mobilization» from the perspective of legislation and from the point of view of scientists have been analyzed. The definition of the concept of «martial law» and the number of possible numbers in the usual regime and in a special state have been determined. It is noted that the constitutional obligation applies to all citizens of Ukraine, both men and women. At the same time, the percentage ratio of the number of representatives of the female and male sexes is demonstrated with the help of a diagram. The diagram also shows the change in the number of the Armed Forces of Ukraine before and after the full-scale invasion of the russian rederation into the territory of our Motherland. The concept of «civic responsibility», as a form of social responsibility, is defined, which is considered by scientists in different ways, but directly relates to the personality of a citizen. Next, the relationship between civic responsibility and mobilization, how they influence each other, is considered. It was determined that the formation of civic responsibility among representatives of the country's population affects the desire for voluntary military service during the mobilization period, and later – for contractual military service. In addition, the author's opinion regarding the expression of the fact of the formation of civil responsibility of the population during their stay in the rear was presented. Conclusions. Reasoned conclusions based on the presented material about the specifics of the definitions of the concepts «mobilization» and «civic responsibility»; on the specifics of the fulfillment of the constitutional duty to protect the Motherland by the citizens of the country, the total number of the Armed Forces of Ukraine, which increased by 2.7 times during the full-scale invasion of the Russian Federation on the territory of Ukraine, which is a reason to claim that the citizens of Ukraine have developed civic responsibility and joined the ranks of the Armed Forces of Ukraine and other military formations not only as a fulfillment of a constitutional duty. In addition, the author emphasizes that the formation of this type of responsibility consists not only in readiness to protect the Motherland, but also in other aspects, in particular, volunteering, helping and supporting military personnel and their families, participation in events, observance of public order, especially during the wartime period state.

Corporate social responsibility and labor tax avoidance: Evidence from Spain

AbstractThis study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.

The impact of internal social responsibility on service employees' job satisfaction and organizational engagement

This study investigates the influence of internal corporate social responsibility (iCSR) aspects on employees' job satisfaction and organizational engagement through the lenses of social identity and social exchange theories. Based on a survey collected from 368 employees in 25 banks in Vietnam, the findings show the importance of each iCSR aspect in driving employee job satisfaction and organizational engagement. Job satisfaction is also found to be an antecedent of organizational engagement. The result adds a profound understanding of iCSR to the existing literature and helps bank managers have appropriate solutions to strengthen their employees' job satisfaction and organizational engagement.

CSR inequality, managerial myopia and hostile takeover threats

PurposeExploiting a novel measure of hostile takeover exposure primarily based on the staggered adoption of state legislations, we explore a crucial, albeit largely overlooked, aspect of corporate social responsibility (CSR). In particular, we investigate CSR inequality, which is the inequality across different CSR categories. Higher inequality suggests a less balanced, more lopsided, CSR policy.Design/methodology/approachIn addition to the standard regression analysis, we perform several robustness checks including propensity score matching, entropy balancing and an instrumental-variable analysis.FindingsOur results show that more takeover exposure exacerbates CSR inequality. Specifically, a rise in takeover vulnerability by one standard deviation results in an increase in CSR inequality by 4.53–5.40%. The findings support the managerial myopia hypothesis, where myopic managers promote some CSR activities that are useful to them in the short run more than others, leading to higher CSR inequality.Originality/valueOur study is the first to exploit a unique measure of takeover vulnerability to investigate the impact of takeover threats on CSR inequality, which is an important aspect of CSR that is largely overlooked in the literature. We aptly fill this void in the literature.

КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ – ЗАПОРУКА СТАЛОГО РОЗВИТКУ БІЗНЕСУ

The concept of corporate social responsibility has evolved significantly and has become an important basis for scientific research and for formulating public policy on economic development in different countries of the world. Under the influence of globalization, businesses are expanding their operations internationally, which leads to increased responsibility to different cultures, social groups and the environment in the conditions of increased competition and changes in consumer behavior. In today's world, corporate social responsibility is not only becoming a widespread trend, but also a requirement for successful business. Growing consumer awareness, increasing environmental and social concerns, and the globalization of the economy make corporate social responsibility strategically important for any company committed to long-term development. Moreover, a socially responsible business has a number of advantages over its competitors. Corporate social responsibility is an integral part of modern business. The article considers corporate social responsibility of business, examines different views of scholars on the concept of "social responsibility", theoretical and practical aspects of corporate social responsibility, and the impact of corporate social responsibility on modern enterprises. The results of studies on the impact of corporate social responsibility on the life of enterprises are analyzed. The approaches to social responsibility are analyzed and the main reasons for implementing corporate social responsibility practices are formulated. The practices of social responsibility of well-known companies on the example of Nike, McDonald's and Starbucks are studied.The main steps that can be effective for developing a corporate social responsibility strategy for business are formulated.

The impact of women's empowerment and access to finance on greenhouse gas emissions: A framework for securing environmental tranquility

This study explores corporate environmental responsibility, which is an integral aspect of corporate social responsibility, through the lens of women's empowerment and their role in shaping eco-friendly policies. Examining 74 nations, the study reveals that women's influence significantly reduces greenhouse gas emissions within an empowerment index of 67.5–75. However, we observe a decline in corporate environmental quality beyond the 82.5 threshold. In particular, loans and money supply exacerbate emissions, indicating that financial activities have an influence on environmental quality. Considering different financial indicators, the study underscores that women's empowerment is distinctly correlated with lowering emissions within the $3.77 million to $14.71 million range. This financial range signifies a critical zone in which women's impact is most pronounced. Environmental quality also improves above $31.59 million. This study emphasises the critical importance of integrating women into corporate environmental initiatives, showcasing the potential for advancing long-term benefits and a greener corporate image.

ГЛОБАЛЬНІ ЦІЛІ ЯК ОСНОВА ФОРМУВАННЯ СТРАТЕГІЇ РОЗВИТКУ АГРАРНИХ ПІДПРИЄМСТВ

The Sustainable Development Goals (SDGs) adopted by the global progressive community have become a universal call for joint action. Therefore, research on the achievement of these goals at the level of a single country and individual sectors of the economy is relevant and significant. The role of Ukrainian agricultural enterprises in ensuring the achievement of these goals is of particular relevance. The article considers the issues of forming a strategy for development of Ukrainian agricultural enterprises on the basis of achievement of the Global Goals. A generalised description of the development strategy of agrarian enterprises in the process of their strategic management is provided; the key criteria of modern approaches to the classification of strategies and the classification of modern strategies for the development of agrarian enterprises are presented. The main tasks of development of Ukrainian agrarian enterprises in the context of ensuring the achievement of the Global Goals are allocated. The actual aspects of the formation of sustainable food systems and the prospects for promoting the brand of Ukrainian agricultural food products are considered. Attention is focused on the relationship between sustainable development and the state of the natural environment, as well as the importance of resource-saving agricultural technologies and organic production. The criteria for assessing the effectiveness of strategic management of agricultural enterprises from the standpoint of social development of rural areas and quality of life of rural population are presented. The importance of the State support for the development of private peasant and farm households is characterised. The practical aspects of corporate social responsibility of agricultural enterprises are considered. The factors of insufficient development of the innovative environment of the agricultural sector of Ukraine are allocated. The factors of insufficient innovation capacity of the agricultural sector are allocated and the vector of post-war recovery of Ukrainian agricultural business enterprises is determined.

Место корпоративной социальной ответственности в современном капитализме

In the era of globalization and information technology, when companies are becoming more and more important participants in public life, issues of social responsibility are becoming particularly acute. However, despite the positive aspects of business social responsibility, such as improving the company’s image, increasing employee and consumer loyalty, there are also negative aspects of this concept that require careful analysis. The negative aspects of the concept of social responsibility of business are not only the potential decrease in economic efficiency due to increased spending on social programs, but also the possibility of abuse of this concept for marketing purposes without a real contribution to the social development of territories. There is a risk that social responsibility may turn into a corporate propaganda tool that covers up companies’ unethical practices. This casts doubt on the effectiveness and sincerity of business social initiatives, as well as raises the problem of insufficient transparency and control over the implementation of the principles of social responsibility. The study of the negative aspects of the concept of social responsibility of business allows identifying the weaknesses of this approach, which is important for the development of more effective strategies and mechanisms for the implementation of social responsibility. The study provides examples for revising and modernizing the concept of business social responsibility, taking into account different economic systems.

ЕВОЛЮЦІЯ СИСТЕМИ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

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.

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Kesehatan dan Keselamatan Kerja: Studi Empiris pada Perusahaan Infrastruktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021

Disclosure of occupational health and safety is a crucial aspect of corporate social responsibility, requiring in-depth attention from the company. This research aims to analyze the impact of company size, leverage, and company age on Occupational Health and Safety (K3) disclosure. The research object involves infrastructure and mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The method applied is panel data regression analysis. The research results show that company size and company age have a positive effect on occupational health and safety disclosures, while leverage has a negative effect on occupational health and safety disclosures.

СТРАТЕГІЯ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВ В УМОВАХ ВІЙСЬКОВОГО СТАНУ

The relevance of researching the strategy of corporate social responsibility (CSR) of enterprises under martial law is determined by the need to adapt business to new socio-economic challenges caused by armed conflicts, destruction of infrastructure and economic instability. The article examines the key aspects of social responsibility of enterprises in the context of martial law as a mechanism for ensuring business stability and supporting the development of the Ukrainian economy. The purpose of the study is to analyze the application of corporate social responsibility tools during the war in Ukraine and to develop measures aimed at their systematic improvement. Within the framework of the study, the specifics of the development of social responsibility of enterprises during the period of martial law were analyzed, its main forms were determined, and recommendations were given for their adaptation to modern conditions in Ukraine. It is substantiated that corporate social responsibility of business during the war is an important element of enterprise activity. The main directions of the development of social responsibility of Ukrainian enterprises have been studied and specific measures have been determined to increase its effectiveness in the conditions of martial law, which will contribute to increasing the competitiveness of national enterprises, improving the quality of life of the population and ensuring the sustainable development of social responsibility. Based on the obtained results, a conclusion was made about the need for active participation of enterprises in social and humanitarian initiatives to ensure their post-war stability and attractiveness for investors. The author provides recommendations on the practical implementation of CSR strategies, as well as the involvement of enterprises in long-term social projects.

The Impact of Environmental, Social and Governance (ESG) on Corporate Value Enhancement

Environmental, Social and Governance (ESG) refers to the aspects of environmental protection, social responsibility and good governance that enterprises should consider in the course of their operations. These factors have an important impact on the long-term sustainable development and value enhancement of enterprises, especially in recent years, when enterprises pay more attention to the ecological environment in the process of development and take all kinds of measures to repair it, enterprises will incorporate ESG into their investment decisions, which is an extension and enrichment of the concept of responsible investment. Staying committed to ESG principles, enterprises can realize long-term sustainable development, improve their brand value, market position and competitiveness, and attract more investors and resource support. This paper analyzes the impact of environmental, social and governance factors on enterprise value enhancement respectively, hoping to provide suggestions for enterprise development and realize win-win of social value and market value.

Port service quality assessment using a ROPMIS modeling: seaports scenario in a Gulf country

PurposeThis paper aimed to assess the service quality of the main seaports in Oman, which were Sohar, Ad Duqm and Salalah. The aim was to come up with ways to enhance the port service quality (PSQ) in Oman so that it could align with the Sultanate of Oman Logistics Strategy (SOLS) 2040 goals and achieve excellent and efficient operations.Design/methodology/approachTo evaluate the service quality level of the port operators, this paper used a descriptive research design with Resources, Outcome, Process, Management, Image/reputation and Social (ROPMIS) modelling.FindingsThe findings indicated that the overall PSQ rating was currently between “satisfactory” and “very satisfactory” levels. However, the study also found that by empowering resources, outcomes, processes, management, image and social responsibility aspects, the port operators could provide a “high” quality of service, making their seaport operations more effective and efficient.Practical implicationsThe study offers recommendations for improving port services in Oman, including investment in modern seaports, upgrading infrastructure and facilities, ensuring safety and efficiency of cargo operations, meeting and exceeding customer expectations, adopting new technology and automation, hiring policies that attract diverse talents, implementing environmentally friendly practices and improving governance. Overall, this study contributes to the literature and managerial practices in PSQ aspects and its contribution to the SOLS 2040 in Oman.Originality/valueThe originality and novelty of this study lie in its comprehensive assessment of the service quality of Oman's ports and the identification of areas for improvement to achieve outstanding service levels.

CSR in Ukrainian Retail Enterprises in Time of the COVID-19 Pandemic and the Russian Invasion (2019–2022)

The corporate social responsibility (CSR) landscape of Ukraine’s retail sector underwent profound and global transformations during the COVID-19 pandemic and the extensive Russian incursion into Ukraine in 2022. These transformations were precipitated by rapid changes in the operational activities of the retail sector’s enterprises, resulting from significant external disruptions. Consequently, the primary objective of this study is to analyse the indicators of the CSR status of Ukraine’s retail enterprises and ascertain the extent of the changes that occurred due to the pandemic and Russia’s incursion. The study also aims to determine the influence of these transformations on CSR initiatives and identify key issues within the realm of corporate social responsibility in Ukraine’s retail sector. To quantify these changes, indicators of CSR status encompassing key aspects of corporate social responsibility (economic, legal, environmental, and social indicators) were selected (Carroll, 1979). To achieve the set objectives, research methods such as analysis (measuring CSR indicators), comparison (relating the examined indicators chronologically), induction (identifying specific factors affecting the overall CSR status of retail enterprises), and deduction (determining the nature of the impact of the overall CSR status on its individual aspects) were employed. Throughout the investigation, the significant impact of the COVID-19 pandemic along with the comprehensive Russian incursion into Ukraine on the CSR status of retail enterprises was revealed. It was observed that enterprises reduced nonessential and irrelevant activities at that time not only to support stakeholder interests and enhance working conditions for employees, but also to aid community support.