FORMATION OF A CONTEXT-SENSITIVE AND ADAPTIVE MODEL OF AN ETHICS-ORIENTED CORPORATE SOCIAL RESPONSIBILITY MANAGEMENT SYSTEM FOR UKRAINIAN ENTERPRISES

Abstract

The article substantiates the theoretical, methodological and applied foundations for developing a context-adaptive model of an ethically oriented corporate social responsibility management system for Ukrainian enterprises. It is argued that under the conditions of war, European integration, labour shortages, infrastructure losses, resource constraints and increasing expectations from international partners, corporate social responsibility (CSR) should not be interpreted as a set of isolated charitable, reputational or reporting practices. Instead, CSR should be considered an integrated subsystem of enterprise management that affects strategic planning, organizational structure, distribution of authority, stakeholder interaction, internal control and adaptive decision-making. The study emphasizes that Ukrainian enterprises operate in a  specific environment where security risks, recovery needs, institutional transformation and compliance with European standards require a systematic approach to CSR management. The article proposes an author’s definition of an ethically oriented CSR management system and clarifies its principles, structural blocks, process mechanism and contour of managerial decision-making. Particular attention is paid to the ethical criterion, which is interpreted not as a formal declaration of corporate values, but as a system-forming element of CSR management. Within the proposed model, ethics determines the boundaries of acceptable managerial alternatives, the prioritization of CSR objectives, the distribution of responsibility, the formation of performance indicators and corrective actions. The scientific novelty lies in the development of a context-adaptive model of ethics-oriented CSR management which, unlike traditional CSR models, is not limited to defining the areas of social responsibility, but embeds the ethical criterion directly into the logic of managerial decision-making. In contrast to the reporting and compliance-oriented interpretation of the ESG approach, the proposed model focuses not only on the disclosure and comparability of non-financial information, but also on the integration of ethical boundaries of admissibility, contextual risks, distribution of responsibility, control procedures and adaptive adjustment of managerial actions. The article also proposes an integral index of ethical management maturity of the CSR system, which makes it possible to assess not only the formal existence of policies and procedures, but also the process completeness, actual effectiveness and adaptability of the main blocks of the model. The practical significance of the results lies in the possibility of applying the model to distribute managerial responsibilities, organize ethical screening of decisions, develop KPIs, ensure stakeholder engagement, conduct internal CSR audits and adaptively revise responsible management policies with due regard to the sectoral, resource-related and security conditions of Ukrainian enterprises.