The aim of the article is to analyze the characteristics of corporate social responsibility in conditions of martial law, specifically to identify its distinctive features, implementation mechanisms, and practical tools for influencing social stability, supporting the population, and enhancing the resilience of socio-economic systems in crisis conditions. The article provides a comprehensive analysis of the transformation of corporate social responsibility during wartime, which acquires an axiological dimension, as the effectiveness of business activities is increasingly assessed based on their alignment with socially significant values integrated into corporate culture and the actual societal benefits of company operations. It is shown that the directions of socially responsible activities are formed in a differentiated manner, depending on the priorities of owners and management, and may include support for vulnerable social groups, assistance to children, animal protection, and other initiatives, allowing corporate social responsibility to be regarded as an organic element of enterprise functioning, aimed at maintaining legitimacy and operational presence during the war. A practical analysis of Ukrainian companies, such as Collar Company, Nova Poshta, DTEK, Kernel, AMIC Energy, Philip Morris Ukraine, and SoftServe, demonstrates that socially responsible practices include humanitarian support, assistance to internally displaced persons, military personnel, and communities in frontline regions, development of social and medical-psychological initiatives (including canine and assisted therapy), as well as infrastructure restoration and ensuring food security. At the same time, corporate social responsibility performs a compensatory function, partially offsetting the limited resources of the state, while simultaneously serving as a tool for fostering social cohesion, stabilization, and trust between business and society. It is important to emphasize that the integration of corporate social responsibility directly into corporate strategies involves the systematic consideration of social and environmental impacts, orientation towards sustainable development, and enhancement of transparency and accountability. The implementation of corporate social responsibility during wartime contributes to the formation of positive consumer behavior, strengthens corporate reputation, builds human capital and economic self-sufficiency, particularly among veterans, and ensures a long-term positive socio-economic effect.

Key words: business social responsibility, corporate social responsibility, martial law, humanitarian support, resilience of socio and economic systems, sustainable development.

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