Basic principles of corporate social responsibility management under martial law

Corporate social responsibility is an integral element of the modern business model, especially for large companies. Effective management of this process ensures a positive result for both society and the business itself. Therefore, the study aims to substantiate the theoretical foundations of the management process in the context of corporate social responsibility, considering the military conditions in which Ukrainian business operates. To achieve this goal, a systematic approach and methods of analysis, comparison, deduction, comparison, and decomposition were used. The study analyses current approaches to understanding the corporate social responsibility of business. The main vectors in which the corporate social responsibility of enterprises is implemented are allocated. An author’s interpretation of the concept of corporate social responsibility management was formed. The basic principles of implementation of the communication policy for both the internal audience (company employees) and external stakeholders (partners, customers, society, the state) are formed and argued. The features and main directions of implementation of corporate social responsibility initiatives of Ukrainian businesses in the context of war are studied and highlighted. It is established that the priority of corporate social responsibility of companies in Ukraine is to ensure business continuity (allowing to pay salaries and taxes), ensure the safety of personnel (arrangement of bomb shelters, relocation of employees and their families), support for defence capability (various assistance to the Armed Forces of Ukraine) and assistance to territorial communities. The results of the study can be used by the business environment to form a management mechanism for implementing corporate social responsibility initiatives, as well as by the academic community that studies this issue