Various definitions, forms, and theories related to Corporate Social Responsibilities (CSR) are presented in this article. Nowadays most corporations follow different methodologies to implement CSR approach. But in most cases corporation follow CSR methodology that reflects only its shareholders' interest neglecting its community interest. Critical analysis and comparison for the main CSR theories are presented also, followed by a conclusion about a comprehensive form of CSR that targets both shareholders and community interest. Three of the main CSR theories and models have been represented and analyzed in this article: The Carroll Theory, The Triple Bottom Line Theory, and The Stakeholder Theories. Since any business corporation has to adopt one of these theories, this study reveals the strength and challenges of every theory. There is no doubt that every theory has been well analyzed by its founder or scholar, but an advanced understand for every theory will make it possible for a corporation's managers and decision makers to implement long term social and environmental strategies with more accurate achievements. This article is divided into four main sections, the first section presents Carroll's model for CSR, followed by the second which is about the Triple Bottom Line theory for CSR, and the third represents the Stakeholder theory. The fourth section analyzes three CSR theories and sheds light on the core responsibility of every theory. Comprehensive analysis for the three recognized CSR models were represented in a table to help readers to locate and clarify systemic differences and common features between the three theories. The last section of the article reveals three main outcomes, the first outcome represents a recommendation for the implementation process of adopting any of the three theories, and which is divided into an internal and external level. The second outcome reveals the importance of addressing a specialized committee for CSR by a company, followed by the third outcome that discusses some of the implications of this analysis for future CSR research and studies.

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The integration process of Ukraine into the European Union requires fundamental changes in economic, social, and environmental spheres. The provision for any significant changes should be based on a deep investigation. Corporate Social Responsibility is regarded nowadays as a critical factor for the change management process in economic, social, and environmental spheres. In the present paper, an investigation on Corporate Social Responsibility, as perceived in the European Union in general, and in Ukraine in particular, has been made. The article has been based on the comparison of the data between Ukraine and other European Union countries. Challenges for Corporate Social Responsibility development in Ukrainian corporations have been addressed, followed by a set of recommendations to ensure effective fundamental changes in the integration process through CSR activities.