CSR in Ukrainian Retail Enterprises in Time of the COVID-19 Pandemic and the Russian Invasion (2019-2022)

Abstract

The corporate social responsibility (CSR) landscape of Ukraine’s retail sector underwent profound and global transformations during the COVID-19 pandemic and the extensive Russian incursion into Ukraine in 2022. These transformations were precipitated by rapid changes in the operational activities of the retail sector’s enterprises, resulting from significant external disruptions. Consequently, the primary objective of this study is to analyse the indicators of the CSR status of Ukraine’s retail enterprises and ascertain the extent of the changes that occurred due to the pandemic and Russia’s incursion. The study also aims to determine the influence of these transformations on CSR initiatives and identify key issues within the realm of corporate social responsibility in Ukraine’s retail sector. To quantify these changes, indicators of CSR status encompassing key aspects of corporate social responsibility (economic, legal, environmental, and social indicators) were selected (Carroll, 1979). To achieve the set objectives, research methods such as analysis (measuring CSR indicators), comparison (relating the examined indicators chronologically), induction (identifying specific factors affecting the overall CSR status of retail enterprises), and deduction (determining the nature of the impact of the overall CSR status on its individual aspects) were employed. Throughout the investigation, the significant impact of the COVID-19 pandemic along with the comprehensive Russian incursion into Ukraine on the CSR status of retail enterprises was revealed. It was observed that enterprises reduced nonessential and irrelevant activities at that time not only to support stakeholder interests and enhance working conditions for employees, but also to aid community support.