CHANGES IN MANAGERIAL APPROACHES OF COMPANIES UNDER THE INFLUENCE OF SOCIAL RESPONSIBILITY

Abstract

Globalization fundamentally transforms business conditions, erasing national borders and strengthening interdependence between markets and societies. Despite economic advantages, global processes generate social and environmental challenges due to rising inequality, barriers in labor relations, and the ecological footprint of corporate activities. The article explores the transformation of corporate management systems under the influence of Corporate Social Responsibility (CSR) and its evolution into the concept of Collective Social Responsibility (CSRm). The purpose of the article is to study the impact of the Corporate Social Responsibility (CSR) model on the management system of companies through changes in their operational approaches and the formation of managerial principles based on CSR initiatives and international standards in this field. The author demonstrates that globalization and growing stakeholder pressure redefine business goals, shifting them from profit maximization toward balancing economic, environmental, and social dimensions. Based on Carroll’s CSR pyramid and Elkington’s Triple Bottom Line concept, the study reveals that sustainable development principles have become strategic imperatives for companies. The integration of ESG indicators, compliance departments, ethical codes, and non-financial reporting (especially GRI standards) has institutionalized social responsibility as a managerial function. Comparative analysis of global corporations such as Apple, Microsoft, Amazon, Toyota, and Aramco highlights the structural and ethical shifts in decision-making, the role of gender and ethnic diversity in board composition, and the increasing importance of philanthropy and environmental programs. The article emphasizes the strategic transition from voluntary philanthropy to collective responsibility, which unites businesses, governments, and communities to achieve the UN Sustainable Development Goals. The CSRm model, combining stakeholder and institutional theories, represents a new management paradigm grounded in transparency, accountability, and ethical governance. The study concludes that social responsibility is no longer optional but a core driver of competitive advantage, corporate resilience, and long-term sustainability, shaping a new global standard for managerial decision-making and corporate behavior in the twenty-first century.