Формування напрямів корпоративної соціальної відповідальності сільськогосподарського підприємства

The article studies the formation process of corporate social responsibility (hereinafter CSR), based on the example of an agricultural enterprise. The research highlights the importance of a strategic approach to CSR in the farming sector, emphasising the necessity to align social initiatives with the enterprise's internal capabilities and stakeholders' expectations. The expediency of using the stakeholder mapping method for forming an effective CSR strategy is substantiated, since it allows for identifying, classifying, and analysing the structure of the enterprise's stakeholders, determining their influence and level of interest in CSR initiatives. The classification of stakeholders of an agricultural enterprise is carried out. The study confirms that CSR effectiveness significantly depends on the enterprise's ability to assess the materiality of various CSR initiatives and on active engagement with key stakeholder groups. A stakeholder map of a farming enterprise is presented. A stakeholder map of the agricultural enterprise was constructed to identify the most influential and interesting parties. Key stakeholder groups' expectations regarding an agricultural enterprise's CSR are presented. Potential areas of corporate social responsibility are identified: environmental responsibility, social responsibility to the community, commitment to employees, ethical livestock farming, transparent production and quality, partnership, and trust. Such detailing allows agricultural enterprises to effectively focus resources on the most critical social responsibility areas and integrate social initiatives into the overall business strategy. It is proposed that CSR practices be institutionalised by regularly updating stakeholder maps and reassessing priorities to remain responsive to dynamic external and internal factors. The methodology described in this study can be replicated and customised for other sectors where CSR implementation is essential to long-term value creation and stakeholder engagement.