WORLD MODELS OF CORPORATE SOCIAL RESPONSIBILITY: COMPARATIVE ANALYSIS AND PROSPECTS FOR ADAPTATION IN UKRAINE

Abstract

The article addresses the topical issue of implementing corporate social responsibility (CSR) within the framework of corporate governance across different world regions. The relevance of the study is determined by the growing role of CSR as a strategic management tool that goes beyond voluntary charitable initiatives and becomes an integral element of risk management, stakeholder engagement and long-term competitiveness. The purpose of the article is to conduct a comparative analysis of world CSR models and to identify the prospects for adapting international experience to the conditions of Ukraine. The study employs the methods of comparative analysis, systematisation and generalisation of scientific sources, as well as the analytical matrix approach for structuring the comparison of CSR models across key parameters. The research examines the American (Anglo-Saxon), British (European liberal), continental European (including the German-speaking and Scandinavian sub-models), Mediterranean, Central and Eastern European, and Asian models (Japan, South Korea, Singapore). The analysis is conducted according to unified criteria: the type of economic system, the role of the state, management orientation, the level of CSR integration into corporate strategy, non-financial reporting practices, the dominant focus and the level of institutional maturity. The results demonstrate that the American model is characterised by market-driven CSR initiatives with minimal state intervention, while the European models show a higher level of institutional regulation and stakeholder orientation. The Scandinavian model represents the most advanced form of CSR integration, combining state coordination with deep corporate culture of social responsibility. The Asian model combines state strategic guidance with cultural traditions of corporate discipline. The Central and Eastern European model is at the stage of institutional formation, developing primarily under the influence of EU regulatory requirements. The practical value of the study lies in identifying the key parameters that determine the effectiveness of CSR models and formulating recommendations for their adaptation to the Ukrainian context, taking into account the specifics of the transitional economy and European integration aspirations.