Analysis of the state and features of socially responsible activities of business entities in Ukraine

The article analyzes the state and features of socially responsible activities of business entities in Ukraine. The methodological basis of the study is the systemic and institutional approaches, which enable us to view the socially responsible activities of business entities as a complex, multidimensional process. The study confirmed that business social responsibility is gradually gaining systemic importance and is considered an important tool for ensuring sustainable development, strengthening social cohesion, and building trust between business, the state, and society. The spread of socially responsible practices in Ukraine is characterized by unevenness and significant differentiation across industries, sizes, and regions. Analysis of non-financial reporting practices showed that Ukraine lacks mandatory legislative requirements for preparing sustainable development reports, hindering the systematic implementation of ESG approaches, especially among small and medium-sized businesses. Despite this, voluntary reporting by large companies demonstrates positive dynamics and convergence with international standards, indicating significant potential for the further development of socially responsible activities. The generalization of the research results allowed us to identify key obstacles to the development of business social responsibility in Ukraine, including: economic instability and war risks, imperfect institutional and regulatory support, limited financial resources, and insufficient awareness of the strategic advantages of socially responsible behavior. Overcoming these limitations requires a comprehensive approach that involves the active role of the state in fostering a stimulating environment, developing institutional support, promoting best practices in social responsibility, and gradually implementing international standards. In general, the research results confirm that the socially responsible activities of business entities in Ukraine are at an early stage of development and have significant development potential. Its further dissemination and institutionalization can become an important factor in increasing the competitiveness of Ukrainian business, accelerating European integration processes and ensuring sustainable socio-economic development of the country. Keywords: business social responsibility, non-financial reporting, sustainable development.