МОДЕЛЮВАННЯ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ЯК ІНСТРУМЕНТУ СТАЛОГО РОЗВИТКУ: ОБҐРУНТУВАННЯ ТИПІВ ВІДПОВІДАЛЬНОСТІ ДЛЯ ПІДПРИЄМСТВ

The article explores corporate social responsibility (CSR) as a new paradigm of sustainable development for enterprises and an essential tool for its realization. The goal is to model CSR as a key instrument for the sustainable development of enterprises and to justify the types of responsibility that should be integrated into their operations to ensure long-term development. The paper proposes a spherical model of enterprise sustainable development based on CSR principles, which combines economic, social, and environmental aspects, enabling synergy between business, nature, and society. This ensures not only economic efficiency but also social responsibility and environmental safety, which are critical for sustainable development. One of the key aspects of the study is the enhancement of the CSR model based on Maslow’s hierarchy of needs. The created model consists of eight levels, corresponding to different types of corporate social responsibility: economic responsibility, legal and environmental responsibility, social responsibility, ethical responsibility, technological and digital responsibility, cultural responsibility, innovation responsibility, and philanthropic responsibility. Each of these types correlates with human basic needs described in Maslow’s pyramid and addresses specific challenges faced by enterprises. This allows businesses to better consider the needs of both internal and external stakeholders. The paper suggests incorporating new challenges of sustainable development, social inclusion, and environmental responsibility into the definition of these levels. The model views CSR as a key tool for integration into enterprise strategies and promoting sustainable development, especially in times of war and post-war recovery. An essential aspect is the division of CSR into internal and external areas, which provides a comprehensive approach to assessing social responsibility and creates a flexible system for sustainable development in modern conditions.