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УДК 338.2

DOI: https://doi.org/10.36887/2415-8453-2026-1-43

Pysarchuk Oksana,
Cand. Sc. (Economic), Associate Professor, Associate Professor of the Department of Accounting and Business Consulting,
Simon Kuznets Kharkiv National University of Economics,
https://orcid.org/0000-0001-6674-9223
Lyska Pavlo,
PhD student of the Department of Accounting and Business Consulting,
Simon Kuznets Kharkiv National University of Economics,
https://orcid.org/0009-0005-2783-3285

JEL classification: M14, M40

Published: 25.02.2026

The article proposes the methodical foundations for the analytical monitoring of the formation of corporate social responsibility (CSR) as a tool of strategic enterprise management in the context of increasing stakeholder demands and the need to ensure sustainable development. The purpose of the study is to develop a comprehensive approach to the formation of analytical support for CSR management, which enables the transformation of socially responsible initiatives from a cost category into a strategic resource for enhancing business value. The methodological basis of the research includes general scientific methods, particularly the system approach, as well as methods of analysis and synthesis, comparison, and generalization. As a result of the study, the essence of CSR analytical monitoring is substantiated as an integrated system for collecting, processing, and interpreting information. A structural model is proposed, comprising target, informational, methodological, instrumental, organizational, and result-oriented blocks. An approach to the formation of a system of key performance indicators (KPI) across economic, social, environmental, and governance dimensions is justified, considering stakeholder interests. An algorithm for calculating an integrated CSR index is proposed, and the feasibility of applying economic and mathematical models to assess the impact of CSR on an enterprise’s financial performance is justified. The scientific novelty lies in the development of a comprehensive model of CSR analytical monitoring that integrates a KPI system, an integrated assessment, and efficiency modeling, ensuring the integrity of the analysis and its orientation toward strategic outcomes. The practical significance of the results lies in their potential application by enterprises to improve CSR management efficiency, justify managerial decisions, strengthen competitive advantages, and enhance sustainable development. Prospects for further research include improving methods for assessing non-financial CSR indicators and outcomes, developing approaches to define partial CSR indicators, and adapting the proposed approaches to industry-specific characteristics of enterprises.

Keywords: corporate social responsibility, analytical monitoring, KPI, integrated indicator, ESG, stakeholders, strategic management, efficiency.

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Quote article, APA style

Pysarchuk O. , Lyska P. Methodical approach to the analytical monitoring formation of corporate social responsibility as a tool for enterprise strategic management. Ukrainian Journal of Applied Economics and Technology. 2026. №1. 238-244 pp. https://doi.org/10.36887/2415-8453-2026-1-43

Quote article, MLA style

Pysarchuk O. , Lyska P. Methodical approach to the analytical monitoring formation of corporate social responsibility as a tool for enterprise strategic management. Ukrainian Journal of Applied Economics and Technology. https://doi.org/10.36887/2415-8453-2026-1-43