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Liburkina L. M.

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A Mechanism for the Formation of Conceptions and Models of Corporate Social Responsibility
Arefieva O. V., Hovsieiev D. D.

Arefieva, Olena V., and Hovsieiev, Dmytro D. (2025) “A Mechanism for the Formation of Conceptions and Models of Corporate Social Responsibility.” Business Inform 10:52–52.
https://doi.org/10.32983/2222-4459-2025-10-52-52

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 0

UDC 658.012.8:005.35

Abstract:
The article substantiates a mechanism for developing conceptions and models of corporate social responsibility (CSR) as a comprehensive process-oriented system aimed at transforming strategic orientations of an enterprise into measurable socioeconomic outcomes. In the context of the digital economy, globalization challenges, and strengthened regulatory oversight, the effectiveness of CSR is determined by the consistency of five interrelated blocks: conceptual, analytical-diagnostic, formative, implementation, and control-corrective. The conceptual block forms the value and normative framework, integrating the provisions of international standards such as ISO 26000, GRI, and the UN Guiding Principles on Business and Human Rights with national and sectoral specificities. The analytical-diagnostic block ensures a systematic evaluation of the enterprise’s social, economic, and environmental dimensions through ESG metrics, CSR indices, benchmarking, and scenario analysis. The formative block transforms analytical results into a target CSR model with defined priorities, performance indicators, project passports, and budgeting structures. The implementation block focuses on integrating CSR principles into business processes, corporate culture, and digital management platforms, ensuring process sustainability and transparency. The control-corrective block completes the management cycle through monitoring, social audit, public reporting, and the initiation of continuous improvement mechanisms. The scientific novelty of the study lies in combining ESG principles, integrated reporting, and digital analytics within a unified adaptive CSR mechanism featuring clearly defined inputs, outputs, and feedback loops. The practical significance of the proposed approach manifests in enhanced stakeholder trust, improved managerial decision-making, increased transparency, reduced social and environmental risks, and the creation of long-term competitive advantages of enterprises in the context of sustainable development.

Keywords: enterprise, corporate social responsibility, mechanism, ESG, sustainable development, model, conceptual approach, intellectualization of management, innovation; digitalization.

Fig.: 5. Bibl.: 16.

Arefieva Olena V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Economics, State University «Kyiv Aviation Institute» (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]
Hovsieiev Dmytro D. – Postgraduate Student, Department of Economics, State University «Kyiv Aviation Institute» (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]

List of references in article

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