INSTITUTIONALIZATION OF ESG APPROACHES IN THE CORPORATE SOCIAL RESPONSIBILITY MANAGEMENT SYSTEM OF UKRAINIAN ENTERPRISES

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a conceptual model for ESG institutionalization within CSR, useful for scholars studying ESG integration in emerging economies.

🏢実務担当者:Offers a practical matrix and roadmap for structuring CSR practices around ESG criteria, useful for sustainability teams in Ukraine and similar contexts.

🏛政策担当者:Highlights how ESG integration can support post-war recovery and European alignment, relevant for regulators in crisis-affected regions.

The article examines the institutionalization of ESG approaches in the corporate social responsibility management (CSR) system of Ukrainian enterprises. The aim of the study is to substantiate an applied mechanism that enables separate social, environmental and governance initiatives to be transformed into a coherent system of responsible management. The relevance of the topic is determined by war-related uncertainty, infrastructural damage, energy risks, European integration and growing expectations of investors, partners, communities and other stakeholders.The research is based on systems, institutional, comparative and case-study approaches. The systems approach made it possible to interpret CSR as a managerial subsystem connected with business processes and stakeholder relations. The institutional approach explains the transformation of ESG practices into stable organizational rules, while the comparative approach clarified the functional relationship between CSR and ESG. The case-study approach was used to identify practical trajectories of ESG implementation in Ukrainian business practice.The results show that CSR forms a value-based and strategic framework of responsible business conduct, whereas ESG provides the operational infrastructure for its implementation through criteria, indicators, procedures, data flows, internal verification and reporting. The article proposes an applied matrix for integrating ESG into CSR, a logical model of ESG institutionalization, a phased roadmap and managerial responses to the risks of formal ESG adoption. It is argued that ESG creates managerial value only when it is embedded in business processes, responsibilities, key performance indicators, internal control and strategic decision-making.The practical value of the results lies in the possibility of using the proposed approach to structure existing CSR practices, identify material ESG issues, improve non-financial data, reduce declarative responsibility and strengthen stakeholder trust. The proposed mechanism can support preparation for European sustainability requirements, improve access to partnerships and financing, and enhance the resilience and competitiveness of Ukrainian enterprises during post-war recovery.

• semanticscholar https://doi.org/10.30838/ep.213.391-399first seen 2026-06-20 06:06:42