Статьи

DOI: https://doi.org/10.31713/ve2202611

Abstract

The article examines the theoretical foundations of corporate social responsibility implementation and summarizes contemporary scientific approaches to the development of conceptual CSR models. An analysis of scholarly contributions regarding the structuring of socially responsible business activities was conducted, which revealed a diversity of approaches to defining the key directions of CSR implementation. It is shown that most existing conceptual models of corporate social responsibility are of a generalized nature and do not fully consider the sectoral specificities of industrial enterprises. The study emphasizes the importance of taking into account sectoral determinants of industrial enterprises when forming a system of socially responsible activities. These determinants include the nature of production processes, the high level of resource and energy intensity of production, significant technogenic impact on the environment, as well as the close interaction of enterprises with territorial communities and their role in the socio-economic development of regions. Taking these features into account, a conceptual model of corporate social responsibility implementation for industrial enterprises has been developed. The model includes sectoral determinants, adaptation of CSR principles to the specifics of industrial production, strategic orientations, directions of socially responsible activities, implementation tools, results for enterprises and society, as well as the improvement of CSR implementation through the revision of managerial decisions and adaptation to emerging challenges. The proposed model makes it possible to systematically represent the process of formation, implementation, and further improvement of socially responsible activities in industrial enterprises. The practical significance of the obtained results lies in the possibility of applying the proposed conceptual model to develop and improve the system of corporate social responsibility management in industrial enterprises, identify priority directions of socially responsible activities, and integrate the principles of sustainable development into strategic management.

Author Biography