# 88 459-464 View full article

УДК 330:338

DOI: https://doi.org/10.36887/2415-8453-2026-1-88

Blyznyuk Tetyana,
Doctor of Sciences in Economics, Professor, Head of Creative Management and Design Department,
Simon Kuznets Kharkiv National University of Economics
https://orcid.org/0000-0002-8291-4150
Sobakar Marharyta,
PhD in Accounting and Taxation, Lecturer at the Department of Management, Business and Administration
Simon Kuznets Kharkiv National University of Economics

JEL classification: M10, M14, M49

Published: 25.02.2026

The article examines the theoretical and methodological foundations for developing an information support system for managerial decision-making on an enterprise’s corporate social responsibility (CSR) amid ESG-driven business transformation, a growing focus on sustainable development, and increasing requirements for corporate governance transparency. The purpose of the article is to justify theoretical and methodological approaches to the formation of a comprehensive information support system for CSR management and to identify its structural elements, information flows, and tools for analytical support of managerial decision-making. The study employed general scientific research methods, including theoretical generalization, comparative analysis, logical generalization, and graphical methods. As a result of the study, a model of the information support system for CSR management is proposed, which includes information-analytical, regulatory, communication, and control-monitoring subsystems. The system’s main information flows, their functional purposes, and their roles in coordinating managerial processes are identified. To develop the analytical component of the system, the use of SWOT, PEST, GAP, and ESG analyses, KPI assessment, and economic-mathematical modeling is justified. The system of documentary support for CSR management is generalized, covering CSR strategies and policies, non-financial reporting, ESG reports, risk maps, internal regulations, and other analytical documents. Attention is paid to the transformation of CSR information support under martial law conditions and the strengthening of the role of business, social, and humanitarian initiatives. The scientific novelty of the study lies in the development of an integrated approach to building an information support system for CSR management, grounded in an ESG-oriented approach to managerial decision-making. The practical significance of the results lies in the potential to use the proposed system to improve the efficiency of CSR management, coordinate information flows, and increase enterprise transparency. Prospects for further research include developing forms to document information flows and methodological tools to evaluate the effectiveness of the CSR information support system.

Keywords: corporate social responsibility, information support, analytical support, documentary support, information flows, managerial decision-making.

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Quote article, APA style

Blyznyuk T. , Sobakar M. Information support formation for managerial decision-making on corporate social responsibility. Ukrainian Journal of Applied Economics and Technology. 2026. №1. 459-464 pp. https://doi.org/10.36887/2415-8453-2026-1-88

Quote article, MLA style

Blyznyuk T. , Sobakar M. Information support formation for managerial decision-making on corporate social responsibility. Ukrainian Journal of Applied Economics and Technology. https://doi.org/10.36887/2415-8453-2026-1-88