Abstract
Building an effective corporate culture represents one of the paramount challenges for businesses in today’s climate of global volatility and heightened expectations regarding corporate social responsibility (CSR). The purpose of this study is to evaluate the impact of systemic CSR implementation on the formation of corporate culture among enterprises in Ukraine’s transitional economy, juxtaposed with practices observed in European Union countries. The study draws upon the data derived from 60 companies across Ukraine, France, Germany, Poland, the Czech Republic, and Spain, spanning the years 2021 to 2023. Employing methods of comparative analysis, clustering (the k-means method), and correlation analysis (Pearson coefficients), the data were normalized on a scale of 0–1 to facilitate comparability. A statistically significant positive correlation was identified between the level of CSR development and various characteristics of corporate culture. It was found that French and German companies exhibited the highest indices of CSR (0.85; 0.80) and corporate culture (0.88; 0.84), whereas Ukrainian counterparts remain at the formation stage (0.45; 0.50, respectively). A classification of companies was devised based on the degree of CSR integration, which substantiated the existence of three distinctly differentiated clusters. The scientific novelty of this study lies in its comprehensive international empirical analysis of the relationship between the development of corporate social responsibility and corporate culture in the aftermath of the crisis.
Keywords: Business Ethics, Company’s Corporate Culture, Corporate Social Responsibility, Social Initiatives, Sustainable Development.