TYPOLOGY AND PRACTICE OF CORPORATE SOCIAL RESPONSIBILITY THROUGH THE LENS OF THE TRIPLE BOTTOM LINE CONCEPT

Abstract

In the context of global economic transformation and growing sustainable development challenges, corporate social responsibility (CSR) is gaining increasing importance as a tool for harmonizing the interaction between business, society, and the environment. In Ukraine, these processes are further intensified by the need to adapt business practices to European standards, the activation of integration processes, and the challenges associated with post-crisis economic recovery. The Triple Bottom Line (TBL) concept provides a holistic framework for assessing the impact of business not only in economic terms but also in social and environmental dimensions. However, the systematic implementation of CSR in Ukrainian companies remains in its formative stage and requires further theoretical reflection and the development of practical guidelines. This highlights the relevance of exploring the interconnections between CSR categories and TBL components within the context of Ukrainian business practices. The aim of this article is to define the theoretical foundations and practical approaches to implementing CSR in Ukrainian companies through the lens of the Triple Bottom Line concept and to analyze the typology of CSR and practical examples of integrating its elements into business models. The study employs methods of systems analysis, content analysis, structural and logical generalization, comparative analysis of CSR practices in international and Ukrainian companies, and analysis of corporate responsibility reporting. The article examines four key categories of CSR – economic, ethical, philanthropic, and environmental responsibility – and their relationship to the TBL components: Profit, People, and Planet. Drawing on domestic and international experience, the article presents practical examples of CSR initiatives implemented by leading companies, including Ukrainian enterprises such as Nova Poshta, PrivatBank, DTEK, and MHP, which illustrate the diversity of approaches to building sustainable business models. It has been established that the strategic integration of CSR with TBL principles not only enhances business reputation and stakeholder trust but also contributes to the formation of long-term competitive advantages. The results of the study confirm the importance of a coordinated approach to developing CSR strategies based on the principles of the Triple Bottom Line. The comprehensive integration of social, environmental, and economic responsibility into strategic management ensures the sustainable development of enterprises and their positive contribution to the socio-economic context.