Abstract

Corporate social responsibility (CSR) has become an integral component of contemporary business practice, encompassing activities aimed at meeting the expectations of all stakeholders, maintaining environmental sustainability, and supporting the social sphere through initiatives such as educational projects and assistance to vulnerable population groups. The authors discuss various approaches to CSR, which differ according to the extent to which stakeholder interests are considered. The article examines the social responsibility practices of leading global pharmaceutical companies with long-standing experience and established traditions. Their CSR policies are structured around three key dimensions: environmental protection, social development, and corporate governance. Furthermore, the paper analyzes the development of CSR within domestic enterprises, focusing on the practices of major Ukrainian pharmaceutical companies whose activities are significantly influenced by current national circumstances. Internal CSR initiatives primarily aim to improve employees’ working conditions and overall job quality, whereas external CSR practices include the implementation of quality management, environmental management, and socially oriented governance systems that foster partnerships with key stakeholders. Based on the conducted analysis, the study outlines the main prospects for enhancing CSR in Ukrainian enterprises, particularly in the pharmaceutical sector, and identifies strategies for its further advancement. The findings indicate that only a limited number of domestic companies are fully engaged in CSR activities, with their progress hindered by insufficient funding, lack of financial incentives for socially oriented projects, and inadequate legislative support for socially responsible business practices.