摘要：COVID 19 is a litmus test for TNCs in the field of social responsibility. A scientific and methodological approach to determining the level and activation of corporate social responsibility (CSR) of business in the national economy in the form of a three-dimensional matrix model of positioning the level of development of CSR of business units in the coordinate system: social, environmental and economic components of CSR has been developed. The methods used in the study, the construction of the Gibbs Triangle and the method of taxonomy to determine the most influential aspects of GRI reporting (G4), allowed to propose a CSR monitoring system for key business performance indicators. The results of the analysis of this study allow distinguishing five areas of responsibility: the necessary level of responsibility - for statutory obligations, the developed level - active charitable and sponsorship, high level - responsibility to internal and external stakeholders, strategic - focus on the social investment state level, as well as synergetic - a comprehensive combination of all components of the CSR. In conclusion, the level and activation of corporate social responsibility of industrial enterprises in the form of a three-dimensional matrix model of positioning the level of development of business units in the coordinate system: social, environmental, and economic components, has been determined to develop alternative scenarios to justify management decisions.
