TRANSFORMATION OF CORPORATE SOCIAL RESPONSIBILITY MANAGEMENT OF ENTERPRISES UNDER CODITIONS OF DIGITAL GLOBALIZATION

Abstract

The article examines the transformation of corporate social responsibility (CSR) management in enter-prises under the conditions of digital globalization. It is substantiated that contemporary CSR is increasingly moving beyond a set of reputational or communication-oriented practices and is acquiring the features of a management system in which responsibility must be supported by digital data, control procedures, supply chain traceability, partner due diligence, standardized reporting and readiness for assurance over non-financial information. The scientific novelty of the study lies in combining a conceptual interpretation of digital CSR with applied tools for its managerial diagnostics: criteria for assessing the digital maturity of the CSR management system are proposed; empirical features of transfor-mation are systematized on the basis of open materials from twelve global companies for 2024-2025; a compliance cost sensitivity model and a roadmap for adapting the CSR system to the regulatory, technological and market challenges of digital globalization are developed. Particular attention is paid to the role of the manager as an actor of adaptation who defines responsibility priorities, allocates resources, organizes cross-functional interaction, ensures data quality and translates social and environmental commitments into reproducible management processes. It is shown that digital glob-alization changes not only reporting methods but also the very logic of CSR management, since enterprises must confirm responsibility not through general statements, but through indicators that can be verified on the basis of data, internal rules, an evidence base regarding the fulfilment of social and environmental commitments, and coordinated actions within value chains. The practical result of the study is a consistent roadmap for adapting CSR management, which includes data inventory, the development of a basic system of monitoring, reporting and verification, supplier engagement, pilot implementation, preparation for external verification and further scaling. It is demonstrated that the effectiveness of CSR management in the digital economy depends not only on an enterprise’s ethical intentions, but also on managerial ca-pacity, data quality, the development of internal control procedures and the ability to adapt the responsibility system to regulatory, technological and market changes.