Entrepreneurial Culture and Corporate Social Responsibility as a Basis for Sustainable Development of the Regional Economy

Abstract

Abstract. The purpose of the article is a comprehensive study of the theoretical foundations of entrepreneurial culture formation and an analysis of practical business cases of implementing corporate social responsibility (CSR) strategies as a fundamental factor in ensuring sustainable regional economic development. The article examines the essence of entrepreneurial culture, proposed to be viewed through the lens of the European Entrepreneurship Competence Framework. It is substantiated that organizational culture evolves from an internal declaration of values to a dynamic system of soft skills based on ethics, initiative, and the ability to create shared value for society. It is proved that today social responsibility is becoming not just an element of marketing policy, but a foundational strategy of corporate governance that determines a company's inclusiveness and viability. The authors characterize in detail the CSR concept within the paradigm of regional sustainable development. Special attention is paid to the regulatory framework of this process: a comparative analysis of the National Standard of Ukraine DSTU ISO 26000:2019 and its international counterpart ISO 26000:2010, IDT was conducted. The level of their identity was identified, emphasizing the importance of implementing these standards to unify domestic business practices with global sustainable development requirements. The practical part of the research contains an analysis of successful cases of leading business structures operating in Ukraine (Deloitte, UKRSIBBANK). In particular, strategic approaches to CSR implementation and the achievement of regional sustainable development goals are revealed using the example of the woodworking industry leader – Kronospan. The company's experience in integrating circular economy principles, the use of secondary raw materials, and the implementation of environmental management, which directly affects the operational resilience of the business, is investigated. The authors argue that the synergy of high entrepreneurial culture and effective CSR mechanisms creates a reliable foundation for the recovery and stabilization of the national economy.