CORPORATE SOCIAL RESPONSIBILITY IN THE CONCEPTUAL-CATEGORIAL APPARATUS OF SUSTAINABLE DEVELOPMENT MANAGEMENT
Abstract
In the global landscape, Corporate Social Responsibility (CSR) serves as a universal language for business-society interaction. Transitioning from the traditional economic paradigm focused solely on profit-maximization, modern enterprises now view CSR as a critical element of organizational resilience and long-term legitimacy within a shifting social contract. This research provides a strategic analysis of CSR evolution and its integration into the conceptual apparatus of sustainable development management. Utilizing historical-logical analysis and a systemic approach, the study traces CSR from its intellectual foundations in the 1950s (initiated by H. Bowen) through the 1960s era of social change and activism. Crucially, it distinguishes the 1970s phase of formal social regulation and mandatory compliance from the 1980s focus on voluntarism, business ethics, and self-regulation. The analysis follows this trajectory through the 1990s globalization of the "business case" for CSR to the contemporary era of strategic ESG integration. Findings evaluate Archie Carroll’s four-part pyramid as a robust tool that synergizes with stakeholder theory and the triple bottom line framework. The study argues that CSR acts as a micro-level mechanism for realizing macroeconomic sustainable development goals. Ethical responsibility is identified as a vital bridge between legal mandates and strategic initiatives, particularly in conditions of normative uncertainty where societal expectations outpace legislation. CSR is now an integral part of strategic architecture and a primary driver of intangible asset value. The ability to harmonize economic interests with social and environmental demands via the triple bottom line determines a firm’s competitive viability in the dynamic global economy. Advancing non-financial reporting and refining social impact measurement are identified as essential steps for enhancing transparency. The study emphasizes the growing importance of integrating data analytics to monitor CSR outcomes, enabling more precise evaluation of social and environmental impact. Future research directions include exploring the interplay between CSR, innovation, and corporate governance to strengthen sustainable business practices
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