The article examines the evolution of the concept of corporate social responsibility (CSR) as an interdisciplinary socio-economic phenomenon that has undergone significant transformation in response to global societal and economic changes. Emphasis is placed on the multidimensional nature of CSR, which encompasses ethical, legal, social, financial, and managerial aspects of business operations. A thorough analysis of key theoretical and methodological approaches to interpreting CSR is conducted, including ethical, social, economic, institutional, stakeholder, strategic, and digital paradigms. A system of comparative criteria for their systematization is proposed: object of responsibility, purpose, motivation, degree of formalization, and methodological foundation. The content of each criterion is elaborated, allowing for the identification of specific features of each approach and the logic of their sequential development. It is noted that the shift from moral and ethical perceptions to a strategically institutionalized vision of CSR reflects a transformation in paradigmatic orientations in the field of corporate governance. An original typology of CSR approaches is presented and visualized in a generalized framework. Particular attention is devoted to the current stage in the development of CSR, namely the digital paradigm, which is shaped by emerging technologies and introduces new dimensions of responsibility: adherence to digital ethics, protection of personal data, transparency of algorithms, digital inclusion, and environmental responsibility of digital businesses. The study highlights that, under conditions of digital economic transformation, CSR acquires new semantic dimensions and is gradually becoming an effective tool for building trust, fostering sustainable development, and promoting social partnership. The conducted research provides a foundation for further development of scientific approaches to CSR, as well as for designing practical mechanisms for its integration into the strategic policy of enterprises.
Dmytro Lypovyi (Wed,) studied this question.