| Issue: | 2026 №2 (94) |
| Section: | Management |
| UDK: | 658.5:004 |
| DOI: | https://doi.org/10.33271/ebdut/94.142 |
| Article language: | Ukrainian |
| Pages: | 142-150 |
| Title: | Innovative approaches to forming a comprehensive mechanism of corporate social responsibility in the process of digital transformation |
| Authors: | Andriienko M. M., State University «Kyiv Aviation Institute»,
Samitov R. O., State University «Kyiv Aviation Institute» |
| Annotation: | Methods. The research was carried out with the aim of developing a comprehensive mechanism for the formation of corporate social responsibility in the context of digital transformation and determining its impact on transparency, accountability and social impact of business activities. The research methodology is based on a combination of theoretical and applied approaches, the essence of which involves a systematic analysis of the processes of integrating digital technologies into CSR practices. The main research methods were: analysis of scientific literature and practice – to determine modern approaches to corporate social responsibility, digital tools for managing social initiatives and ESG criteria; system and structural analysis – to model the processes of managing socially oriented activities of enterprises in the digital environment; methods of data collection, processing and analysis are the use of digital technologies, such as Big Data, artificial intelligence and digital platforms, which allow for operational monitoring of social projects and assessing their effectiveness based on social, economic and ESG criteria; modeling and testing of a conceptual CSR model in creating an adaptive model of business social responsibility taking into account digital tools, which ensures long-term interaction of enterprises with stakeholders. Results. The article proposes a comprehensive mechanism for the formation of corporate social responsibility in the context of digital transformation, the essence of which is to integrate modern digital technologies into a single system for managing socially oriented activities. The comprehensive mechanism involves the use of digital tools for collecting, processing and analyzing data, provided that they are combined in the process of continuous monitoring of social projects and assessing their effectiveness in real time based on social, economic and ESG assessment criteria. The implementation of the proposed mechanism will contribute to the transparency and accountability of socially responsible activities of enterprises, will contribute to the adoption of high-quality management decisions and the achievement of sustainable development goals in the context of the digital economy. Novelty. The scientific novelty lies in considering the processes of forming a conceptual model of corporate social responsibility, the essence of which involves the integration of digital technologies, such as Big Data, artificial intelligence, and digital platforms, which, in the process of interaction between an enterprise and stakeholders, will ensure transparency, accountability, and social impact. Practical value. The practical value of the proposed comprehensive mechanism lies in creating an effective tool for managing business social responsibility in the context of digital transformation. The use of digital technologies for collecting, processing and analyzing data allows enterprises to carry out operational monitoring of socially oriented programs, assess their effectiveness based on social, economic and ESG criteria, as well as adapt the CSR strategy to changes in the external environment. |
| Keywords: | Socially responsible business model, Digital tools, Big data, Blockchain technologies, Social initiatives, Innovation, Digitalization, ESG, Sustainable development |
| File of the article: | EV20262_142-150.pdf |
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