Russia’s armed aggression against Ukraine creates a number of systemic problems of an economic, social and environmental nature, which require understanding and research. War complicates the movement towards sustainable development and at the same time requires a socially responsible position of states, businesses, and international organizations. The future reconstruction of Ukraine will also require complex and responsible decisions by the Ukrainian authorities, as well as the consolidation of the efforts of the international community and big business. Under these conditions, businesses will have the opportunity to demonstrate their willingness to work towards sustainability and confirm their commitment to the principles of corporate social responsibility (CSR). Purpose. The purpose of this article is to outline the impact of the war on the Sustainable Development Goals and to consider the position of social responsibility’s subjects regarding the response to military aggression against Ukraine. It is important to investigate the manifestations of social responsibility in various economic subjects, their willingness to make efforts to support victims of Russian aggression. Design/methodology/approach. Conducting the research, general scientific theoretical research methods have been used, namely abstract-logical, selective observation, analysis, synthesis, generalization of data and case method. This gave reason to assert that the social responsibility of business, which is embodied in various social and environmental measures and programs, is aimed at achieving certain Sustainable Development Goals and overcoming the consequences of military actions in the state. Conclusions. The article proves the destructive impact of war on the achievement of all 17 Sustainable Development Goals. Sustainable development is inextricably linked with social responsibility, which is a condition for achieving sustainability. It is impossible to achieve the SDGs without the involvement of business. The article groups socially responsible approaches in terms of economic subjects and summarizes the manifestations of their socially responsible actions during the military aggression against Ukraine. The conducted analysis of the socially responsible behavior of economic entities gave grounds for determining the main principles that underlie the adoption of socially responsible decisions: value orientation; solidarity and sense of complicity; readiness to voluntarily bear financial losses and costs; unconditionality. Originality/value. The scientific novelty consists in the study of the social responsibility of economic entities in modern realities – during Russia’s military aggression against Ukraine. This made it possible to identify the direct influence of business structures on achieving the goals of sustainable development during the war. The article offers an understanding of the CSR activities of Ukrainian and foreign companies in order to support the victims and restore Ukraine.
