КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ ЯК ІНСТРУМЕНТ СТРАТЕГІЧНОГО РОЗВИТКУ ТА ЕКОНОМІЧНОЇ СТІЙКОСТІ БІЗНЕСУ В УМОВАХ ESG-ТРАНСФОРМАЦІЇ, CORPORATE SOCIAL RESPONSIBILITY AS A TOOL FOR STRATEGIC DEVELOPMENT AND ECONOMIC SUSTAINABILITY OF BUSINESS IN THE CONTEXT OF ESG TRANSFORMATION

<jats:p>The article examines corporate social responsibility (CSR) as a tool for strategic business development in the context of ESG transformation, global economic instability, wartime challenges, and European integration processes. The study substantiates that modern corporate social responsibility is gradually transforming from a voluntary charitable or reputational activity into a systemic mechanism of strategic management, risk management, and long-term business sustainability. Particular attention is paid to the transformation of the classical CSR model into an ESG-oriented management system that integrates environmental, social, and governance components into corporate decision-making processes. The paper analyzes the influence of sustainable development concepts, stakeholder-oriented management, sustainability reporting, and ESG standards on the evolution of corporate social responsibility in modern business practice. The study proves that CSR significantly affects the strategic development of enterprises by strengthening competitive advantages, increasing investment attractiveness, improving corporate reputation, and ensuring economic resilience. It is established that ESG indicators are increasingly used by investors, financial institutions, and international partners as criteria for evaluating the sustainability and reliability of companies. The article emphasizes that compliance with ESG standards and non-financial reporting requirements is becoming an important condition for access to international markets, investment resources, and participation in global supply chains. The research demonstrates that the full-scale war became a catalyst for the transformation of corporate social responsibility into a crisis CSR or resilience CSR model focused on supporting the state, employees, local communities, and business continuity. The article analyzes the main directions of socially responsible activities of Ukrainian companies, including support for the Armed Forces of Ukraine, humanitarian assistance, employee relocation, psychological support programs, energy resilience, educational initiatives, and veteran reintegration programs.</jats:p>