Open Access Journal of Economic Research
ISSN: 3065-9035 | DOI: 10.64030/3065-9035
Tetiana Gorokhova
In the contemporary business environment, the rapid spread of digital technologies such as artificial intelligence, blockchain, and IoT has reshaped corporate strategies and responsibilities. These technologies not only drive efficiency and competitiveness but also redefine how enterprises approach Corporate Social Responsibility (CSR). CSR has evolved from a discretionary activity to an essential element of corporate strategy, with digital transformation emerging as a critical enabler that links technological progress with sustainability goals. This study investigates the interplay between digitalization and CSR in Ukraine’s industrial sector, a context marked by economic transition and socio-political challenges. The research first establishes a conceptual framework that connects digital tools with responsible corporate practices. Using a mixed-methods design, the study combines insights from expert interviews with survey data from 214 industrial firms. The qualitative phase explored mechanisms through which digitalization shapes CSR, while the quantitative phase tested hypotheses with advanced
econometric methods. Findings indicate that digital adoption significantly enhances CSR practices. IoT is closely linked with environmental sustainability through resource efficiency; blockchain improves transparency and accountability; and AI supports ethical decision-making and governance. Digital CSR reporting platforms integrate these effects, enabling realtime monitoring and communication with stakeholders. Importantly, competitiveness gains are achieved indirectly: firms
that strengthen CSR through digitalization improve their reputation, stakeholder trust, and market access. Although the study is limited to one national context, it contributes to global debates by highlighting how digital tools support CSR under conditions of institutional fragility and conflict. Understanding this nexus is essential for fostering sustainable industrial growth and aligning corporate strategies with societal needs.