# 54 273-276 View full article

УДК 005.35:65.01:005.51

DOI: https://doi.org/10.36887/2415-8453-2025-3-54

Lypovyi Dmytro,
Doctoral Student of the Livestock Farming Institute of National Academy of Agrarian Sciences of Ukraine,
https://orcid.org/ 0009-0008-5560-9864

JEL classification: M14, G34, Q56

The article provides a comprehensive analysis of the transformation of corporate social responsibility (CSR), which is evolving from a voluntary, philanthropic practice into a fully integrated, strategic management system. It argues that this irreversible process is driven by powerful external factors. These include growing pressure from investors who increasingly use ESG (Environmental, Social, Governance) criteria to assess non-financial risks; a change in consumer behavior favoring ethical and sustainable brands; heightened competition for skilled talent; and stricter requirements from governments and regulators. A key internal factor in this transformation is the re-evaluation of CSR by company management—from a tool for reputation management to a mechanism for proactive risk management. The theoretical foundation for this evolution is built on the works of prominent scholars: from the ethical imperative of Howard Bowen and the hierarchical structure of Archie Carroll to R. Edward Freeman’s stakeholder theory, which shifted the focus of management from shareholders to a broader range of interested parties, and John Elkington’s concept of the “Triple Bottom Line,” which called for measuring success across three dimensions: “Profit, People, Planet.” The article systematizes and analyzes the roles of international standards, including ISO 26000 (guidance document), SA8000 (labor practices certification), and GRI Standards (sustainability reporting), which serve as critical tools for institutionalizing and enhancing the transparency of CSR practices. At the same time, it highlights key challenges along this path, such as the risk of formalism and “greenwashing,” the difficulty of quantifying social impact, and the high resource intensity of implementation. The article also outlines the prospects for the development of CSR management systems, linked to the active use of Big Data and artificial intelligence to increase efficiency and shift from managing processes to managing real, measurable impact on society and the environment. Ultimately, this represents an irreversible stage in the development of corporate governance, ensuring a business’s long-term sustainability and competitiveness.

Keywords: corporate social responsibility, management systems, sustainable development, ESG, risk management, stakeholders, institutionalization, corporate governance.

Rеferences

  1. Bowen, H. R. (1953). Social responsibility of the businessman. New York: Harper & Row. 276 p. Available at: https://ia601509.us.archive.org/20/items/in.ernet.dli.2015.126534/2015.126534.Social-Responsibilities-Of-The-Businessman.pdf
  2. Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, vol. 34, no. 4, pp. 39–48. https://doi.org/10.1016/0007-6813(91)90005-G.
  3. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
  4. Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone.
  5. Kamyshnykova, E. V. (2020). Rozvytok kontseptsii korporatyvnoi sotsialnoi vidpovidalnosti: evoliutsiia ta suchasni tendentsii [Development of the concept of corporate social responsibility: Evolution and current trends]. Efektyvna ekonomika, no. 3. https://doi.org/10.32702/2307-2105-2020.3.59.
  6. Fylyppova, S. V. (2017). Sotsialna vidpovidalnist u stratehii upravlinnia vitchyznianym pidpryiemstvom: problemni pytannia intehruvannia mekhanizmu [Social responsibility in the management strategy of a domestic enterprise: Problematic issues of mechanism integration]. Ekonomika: realii chasu, no. 2(30), pp. 5–17. Available at: https://economics.net.ua/files/archive/ 2017/No2/5.pdf.
  7. Derzhspozhyvstandart Ukrainy. (2021). DSTU ISO 26000:2019. Nastanovy shchodo sotsialnoi vidpovidalnosti (ISO 26000:2010, IDT) [DSTU ISO 26000:2019. Guidelines on social responsibility (ISO 26000:2010, IDT)]. Kyiv: Derzhspozhyvstandart Ukrainy.
  8. Mizhnarodnyi standart. (2007). Sotsialna vidpovidalnist (SA8000): Mizhnarodnyi dokument vid 01.10.2007 [Social responsibility (SA8000): International document from 01.10.2007]. Available at: https://zakon.rada.gov.ua/laws/show/n0015697-07#Text.
  9. Global Reporting Initiative (GRI). (n.d.). Universal standards. Available at: https://www.globalreporting.org/standards/standards-development/universal-standards/.

The article was received 14.08.2025

Quote article, APA style

Lypovyi Dmytro. 14.08.2025 . Transformation of the mechanisms of social responsibility in the line management system. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #3. 273-276pp. https://doi.org/10.36887/2415-8453-2025-3-54

Quote article, MLA style

Lypovyi Dmytro. "Transformation of the mechanisms of social responsibility in the line management system". The journal "Ukrainian Journal of Applied Economics and Technology". 14.08.2025 . https://doi.org/10.36887/2415-8453-2025-3-54

Quote article, translit