THE DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY CONCEPT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

The study analyzes the international normative and legal documents, which determine the main issues of sustainable development through the implementation of corporate social responsibility (CSR). These include regulations, rules and standards aimed at developing CSR within the European Union, and international programs to strengthen the social responsibility of all segments of society. The authors also analyze domestic and foreign scientific resources on the study of various aspects of CSR and approaches to determining its essential characteristics. Key CSR features are categorized, and CSR classifications are given according to the subject and initiative of the implementation. The main scientific directions in the research of CSR management are presented. The priority directions of the state policy on the implementation and support of CSR are identified. The article emphasizes the importance of collaborative action at the international level to tackle poverty and hunger, to promote health, to achieve gender equality, to ensure inclusive and equitable access to education and to increase learning opportunities. Potential scenarios for the prospects of implementing the sustainable development goals and a set of solutions for sustainable development in the European Union are considered. The study provides an overview of the main features of CSR at Ukrainian enterprises, and describes the main modern trends, barriers to implementation and prospects of development of social responsibility of enterprises in Ukraine. The lack of interaction between different stakeholder groups and the imperfection of enterprise management systems are identified as the main negative factors characterizing enterprise activity in terms of CSR. As a result of the research, the authors recommend possible ways of implementing and developing CSR at domestic enterprises and outline the possible risks that businesses may face during the implementation of the proposed measures.