FOREIGN EXPERIENCE IN THE TRANSFORMATION OF NATIONAL MODELS OF CORPORATE SOCIAL RESPONSIBILITY UNDER THE DEVELOPMENT OF RESPONSIBLE BUSINESS CONDUCT AND CORPORATE SUSTAINABILITY STANDARDS

Abstract

The article examines contemporary approaches to the formation and transformation of national models of corporate social responsibility (CSR) under the influence of responsible business conduct, corporate sustainability, sustainability reporting, and due diligence requirements. The study argues that CSR can no longer be interpreted solely as a voluntary set of philanthropic practices, because modern public policy increasingly combines soft incentives with binding disclosure and accountability mechanisms. On the basis of comparative analysis, the paper identifies the principal determinants of cross-country differences in CSR models, including historical path dependence, state capacity, stakeholder engagement, labour-market institutions, and integration into global value chains. A concise typology of the American, European, and Asian models is proposed, while the European model is examined in greater detail through its internal public-policy variants. The findings demonstrate that, despite persistent national differences, CSR models are gradually converging under the pressure of international standards and European regulatory reforms. The European model is shown to be the most institutionally developed and the most relevant for Ukraine in the context of EU integration and post-war recovery.