DEFINITION OF THE CONCEPT OF CORPORATE SOCIAL IRRESPONSIBILITY

The article presents a socio-philosophical study of corporate social irresponsibility as a distinct social phenomenon requiring its own categorical definition. The relevance of the topic is driven by the growing number of international studies in this area alongside the lack of adequate conceptualization within the Ukrainian academic discourse. The aim of the article is to clarify the meaning of “corporate social irresponsibility” through the analysis of its attributive features, the social context of its manifestation, and epistemological distortions. It is established that in cases of corporate irresponsibility, society tends to attribute responsibility not only to individual actors but also to the organization as a moral agent, through the mechanism of intent attribution or deliberate neglect of duties. The study reveals that irresponsible corporate behavior is not merely the result of individual violations but rather a form of institutionalized practice that is reproduced through normative relativity, informational asymmetry, and reputational risk. A typology of research approaches to corporate social irresponsibility is proposed, including conceptual, organizational, psychological, intercultural, mnemonic, sectoral, and regulatory-legal dimensions. It is found that in the context of international discourse, corporate social irresponsibility is increasingly conceptualized as a multidimensional phenomenon that combines material, symbolic, and structural forms of harmful practices. A working definition of corporate social irresponsibility is proposed based on a logical and epistemological analysis of its attributive characteristics. The influence of cultural environment, legal vacuum, and managerial practices on the formation of relevant behavioral models is assessed. The conclusion highlights the need for further theoretical articulation of the concept as a prerequisite for its practical operationalization. It has been proven that corporate social irresponsibility is a systemic, institutionalized form of action of a commercial organization, which manifests itself in a conscious or indifferent violation of ethical, legal or social norms, which harms a wide range of stakeholders or society as a whole, is accompanied by a moral attribution of intent or responsibility on the part of the social environment, and occurs in conditions of information asymmetry, reputational risk and normative relativity.