Criteria and indicators of corporate social responsibility of enterprises in wartime conditions

The article examines the criteria and indicators of corporate social responsibility under the specific conditions of wartime business operations. The study aims to substantiate and systematize criteria and indicators that can comprehensively characterize responsible corporate behavior and reflect changes in the needs and expectations of key stakeholder groups under war-related challenges. The study’s methodological framework draws on analysis and synthesis, systematization and generalization of scientific approaches, the stakeholder approach, and comparative analysis of contemporary research on corporate social responsibility in stable and crisis conditions. The study systematizes six interrelated criteria of corporate social responsibility: social and labor responsibility, economic responsibility, responsibility toward consumers and business partners, ethical and managerial responsibility, environmental responsibility, and social responsibility toward communities and society. The main indicators characterizing each area of responsible corporate behavior are identified. The wartime dimension should not be treated as an isolated area of corporate social responsibility. Instead, it should be considered as a cross-cutting characteristic that changes the content and priority of individual indicators within the established criteria. Wartime-specific manifestations include preserving employment, supporting mobilized employees and their families, ensuring business continuity, adapting business processes to war-related risks, providing humanitarian assistance, supporting local communities, assisting affected populations, and participating in recovery processes. The study’s scientific novelty lies in systematizing CSR criteria by combining universal characteristics of responsible corporate behavior with specific indicators shaped by the wartime environment. Unlike approaches focused primarily on individual social initiatives or general CSR dimensions, the proposed system emphasizes the need to reflect changes in the practical content and priorities of corporate responsibility under extraordinary external conditions. The practical significance of the results depends on the ability to use the proposed system as a basis for further assessment of the level of corporate social responsibility, identification of problematic components, and development of appropriate managerial measures. The proposed approach can also support the development of internal corporate monitoring systems and the selection of relevant indicators according to the characteristics of a particular enterprise, industry, region, and level of war-related risks. Further research should focus on developing a methodological approach to assessing the level of corporate social responsibility and adapting the proposed indicators to sectoral and regional characteristics of business operation during wartime.