The Analysis of the State of CSR Indicators of Retail Enterprises in Ukraine During the COVID -19 Pandemic and the Russian Invasion of Ukraine (2019-2022)

Abstract

The activities of enterprises of various types of economic activity in the direction of CSR during various types of shocks (natural disasters, pandemics, economic crises, etc.) are actively studied both in Ukraine and abroad. However, the number of studies related to changes and transformations in corporate social responsibility during the retail war is insignificant. At the same time, in recent years, significant changes have taken place in Ukraine both in the retail sector in general and in its CSR under the influence of the Covid-19 pandemic and the war on the part of the Russian Federation. This state of affairs determines the expediency of a comprehensive analysis of the impact of these factors on the corporate social responsibility of the retail sector, the food part of which was included in the critical import goods during the period of war (The Cabinet of Ministers of Ukraine, 2022). It should be noted that such a change is due to the critical importance of providing the population with the necessary food products, which became possible to a large extent thanks to the activity of enterprises in the direction of CSR. That is why the study of the directions and depth of changes and transformations of indicators of corporate social responsibility of enterprises in the retail sector in the conditions of a pandemic and war becomes an urgent both scientific and practical task.