Corporate Social Responsibility in Ukraine as a Tool for Sustainable Development

The purpose of this research is to empirically examine the practice of corporate social responsibility as a tool for promoting sustainable development. The research employs a qualitative descriptive-analytical design, incorporating empirical methods that explore the social responsibility practices among Ukrainian enterprises and analyze Germany's CSR policy and its contribution to sustainable development. The findings reveal a significant evolution in the role of corporate social responsibility since the beginning of 2022. Before the war in Ukraine, social initiatives were mainly aimed at creating appropriate working conditions to attract highly qualified personnel, creating conditions for their development and career growth, and implementing business ethics programs. However, since the outset of the invasion, social responsibility has gained increasing importance due to the severe social challenges caused by the war and the need for businesses to maintain operational stability. Large market players, including international companies, not only focus on the economic approach to CSR, but also provide a significant contribution to the achievement of the Sustainable Development Goals. This includes supporting economic growth and the sustainable development of cities and communities.