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September 10, 2025Open Access

Management of organisations guided by the principles of social corporate responsibility, taking into account international experience

NPNatalііa PavlenchykLviv State University of Physical Culture VKVolodymyr KholyavkaLviv State University of Physical Culture APAnatoliі PavlenchykLviv State University of Physical Culture

Key Points

High corporate social responsibility levels correlate with a return on assets of 7.4% and growth in capitalisation at 5.3%.
Expenditure on corporate social responsibility strategies averages 2.1% in industry and 1.2% in finance, highlighting sector variances.
Comparative analysis across countries shows effective CSR implementation depends on regulatory support and government incentives.
Case studies demonstrate that integrating socially responsible practices strengthens reputational capital and management efficiency.

Abstract

The relevance of the study is determined by the need to study the socio-economic effects of implementing corporate social responsibility strategies in the transformational conditions of a market economy. The aim of the study was to conduct an empirical assessment of the impact of socially responsible strategies on the financial performance of companies in a sectoral and institutional context. The methodological basis was the analysis of secondary statistical data from international organisations and companies, as well as the use of a comparative approach to assess financial indicators in dynamics. The study found that the share of expenditures on the implementation of socially responsible strategies in the structure of operating expenses in industry averaged 2.1%, in the financial sector and information technology – 1.2%, and in agriculture – 0.9%. Companies with a high level of corporate social responsibility implementation demonstrated an average return on assets of 7.4%, return on equity of 13.1%, net profitability of 9.8%, and capitalisation growth rate of 5.3%, which exceeded the similar indicators of companies with a low level of social responsibility. A comparative analysis of the levels of institutional support for corporate social responsibility strategies in the Netherlands, Switzerland, Turkey and Ukraine revealed that the effective implementation of socially responsible approaches directly depends on the level of regulatory support, government incentives and the development of civil control mechanisms. Case studies of Unilever, Nestlé, Arçelik, the Private Joint-Stock Company Myronivskyi Hliboproduct and the logistics company Nova Poshta identified effective organisational models for managing corporate social responsibility areas based on strategic planning, performance monitoring and active stakeholder engagement. It was found that the structural integration of socially responsible practices into corporate governance was accompanied by an increase in the efficiency of management processes, an increase in investment attractiveness and a strengthening of reputational capital. The practical significance of the study lies in the possibility of using its results in the formation of state policy on sustainable development, the development of corporate strategies for responsible management, and the implementation of international standards of non-financial reporting in corporate practice in Ukraine

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