The article examines corporate social responsibility (CSR) as a new paradigm of sustainable enterprise development and the principal tool for its implementation. The aim of the article is to enhance the understanding of the significance of CSR as a tool for sustainable business development and to establish directions for its implementation. The study introduces a spherical model of sustainable enterprise development, comprising three spheres representing the enterprise's interaction with the external environment. These spheres are managed through CSR principles. The model aims to achieve long-term equilibrium across key domains of sustainable development: economic, social, and ecological. It envisions the incorporation of CSR tools. This research proposes a modification of the Corporate Social Responsibility Pyramid. The model encompasses diverse responsibility types, including organizational-economic, technical-technological and digital, ecological, legal, socio-cultural, ethical, innovative, and philanthropic. A hierarchical analysis of CSR and Maslow's hierarchy identifies responsibility hierarchy