“…In general, based on the analysis of scientific literature, it can be argued that CSR is a multicomponent and comprehensive concept, the components of which may vary depending on the external and internal conditions for the functioning of a business. (Achyldurdyyeva, Jaw & Wang, 2019;Sahiti et al, 2022;Fallah Shayan et al, 2022;Okafor, Adeleye & Adusei, 2021). The main ones are the level of economic development in the country, the ease of doing business, the level of business integration into the global economic environment, the level of spending on social obligations, how the story of profit changes depending on the increase in expenditures for socially valuable activities, etc.…”