DEVELOPMENT OF THE CORPORATE SOCIAL RESPONSIBILITY CONCEPT IN THE CONTEXT OF THE DIGITAL ECONOMY AND GLOBAL CHALLENGES

Abstract

The article examines modern approaches to assessing the economic efficiency and structural dynamics of corporate social responsibility (CSR) in business organizations during periods of macroeconomic transformation. The authors propose a comprehensive methodology for structural and dynamic analysis, which allows evaluating the balance of social investments and their alignment with key financial performance indicators. In contrast to traditional qualitative assessments, this study applies a detailed framework of horizontal, vertical, and trend analyses adapted to the specific reporting practices of Kazakhstani enterprises. Based on empirical data from 2015–2024, stable patterns were identified in scaling investments toward human capital development, corporate culture modernization, diversification, and international CSR certification. A high degree of synchronization was established between the dynamics of social expenditures and companies’ net profit, mathematically justifying the economic feasibility of integrating sustainable development principles into long-term business strategies. The results obtained can be utilized by corporate management to optimize the structure of social budgets. Keywords: corporate social responsibility, social investments, economic efficiency, trend analysis, sustainable development, human capital.