ВПЛИВ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ У СФЕРІ КОРПОРАТИВНИХ ФІНАНСІВ

Abstract

Corporate social responsibility has evolved into a fundamental component of contemporary corporate governance, reflecting the changing landscape of the business world in the wake of globalization and increasing societal awareness. The aim of the article is to investigate the impact of corporate social responsibility on the corporate finance sector in Ukraine, particularly in the context of the current economic environment. During the research process, methods of analysis, synthesis, and generalization were used. Additionally, the method of mind mapping and a systematic approach were applied to study the relationships between corporate social responsibility, corporate solidarity responsibility, and the financial activities of companies. In today's interconnected economy, stakeholders – including consumers, investors, employees, and communities – are more discerning about the values and ethics of the companies they engage with. This shift in expectations has prompted organizations to integrate corporate social responsibility into their core strategies, rather than treating it as an ancillary concern. Modern consumers are not merely motivated by price or product quality; they also desire transparency and accountability from brands, seeking those that demonstrate a commitment to ethical practices and sustainability. Investors are increasingly prioritizing Environmental, Social, and Governance criteria, recognizing that companies with robust corporate social responsibility initiatives often exhibit lower risk and higher long-term profitability. Employees, particularly millennials and younger generations, are drawn to organizations that align with their personal values and contribute positively to society. The significance of corporate social responsibility extends beyond ethical considerations; it plays a critical role in enhancing a company's reputation and brand loyalty. By demonstrating a genuine commitment to social and environmental issues, organizations can differentiate themselves in a crowded marketplace, attracting customers who are willing to support brands that reflect their values. Additionally, implementing effective corporate social responsibility strategies can lead to cost savings through improved operational efficiencies and waste reduction, ultimately boosting financial performance. Furthermore, companies that actively engage in corporate social responsibility initiatives are better equipped to navigate regulatory challenges and social expectations, leading to a stronger competitive position in the market. In conclusion, corporate social responsibility is not just a trend but a vital strategic element that influences decision-making processes and shapes the future of sustainable business practices. By embracing corporate social responsibility, companies can ensure long-lasting success while fostering positive societal change/Корпоративна соціальна відповідальність стала ключовим елементом сучасного корпоративного управління. Метою статті є дослідження її впливу на сферу корпоративних фінансів в Україні в умовах сучасного економічного середовища. У дослідженні використано методи аналізу, синтезу та узагальнення, а також метод майнд-меппінгу і системний підхід для вивчення взаємозв'язків між корпоративною соціальною відповідальністю, корпоративною солідарною відповідальністю та фінансовою діяльністю компаній. В умовах глобалізації корпоративна соціальна відповідальність є не другорядним фактором, а основою стратегічного розвитку компаній. Сучасні споживачі, інвестори і працівники шукають етичного ведення бізнесу, що робить впровадження корпоративної солідарної відповідальності важливим чинником для покращення фінансових показників та підвищення конкурентоспроможності на ринку