ABSTRACT
The main goal of this research is to determine the advantages of implementing corporate so-cial responsibility (CSR) principles and the contribution they make to achieving the sustainable goals of business structures. To achieve this goal, the economic activity of small, medium-sized and large companies from different countries was studied. The article focuses on the economic crisis triggered by the COVID-19 pandemic, which has affected the entire world economy. It is proven that it is easier for companies that have implemented the principles of environmental, social, and managerial sustainability to adapt to change, and they are more resilient. A number of factors that hinder the development of CSR enterprises have been identified: the lack of do-mestic legislation, including the National Strategy for Corporate Social Responsibility in Ukraine, the lack of state support for CSR development and incentives, a sufficient level of perception of the importance of CSR by enterprise management, and, of course, limited financial resources. The paper proposes that the organization of CSR in enterprises should be organically integrat-ed into their governance and managerial strategies. An important condition is the development and adoption of Corporate Codes and the implementation of non-financial reporting. Also, it is important to identify those responsible for its implementation.