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Âèïóñê 1 (52)
JEL M14, L83, O33, Q56
ORCID ID 0000-0002-2809-3312
ORCID ID 0009-0005-5292-6467
ORCID ID 0000-0002-9229-5015
DOI https://doi.org/10.17721/tppe.2026.52.18
Pobihun S. A., PhD in Economics,
Associate Professor
Ivano-Frankivsk
National Technical University of Oil and Gas
Makarenko A. L., PhD Student
Ivano-Frankivsk
National Technical University of Oil and Gas
Revtiuk Y.A., DSc, Professor
Poznan University of Technology
serhii.pobihun@nung.edu.ua
yevhen.revtiuk@put.poznan.pl
Digitalization of business processes is a key driver of economic transformation and a fundamental instrument for modernizing managerial approaches in enterprise activities. In the context of increasing sustainability requirements, the use of digital technologies as an integration mechanism for embedding corporate social responsibility (CSR) into the business model of enterprises is gaining particular relevance. The growing role of platform-based solutions, Big Data, the Internet of Things (IoT), and artificial intelligence (AI) is shaping a new management paradigm focused on transparency, adaptability, stakeholder alignment, and long-term sustainability, which is especially important for the tourism industry as a socially and environmentally sensitive sector.
The aim of the article is to substantiate digitalization as a tool for integrating corporate social responsibility into the business model of tourism enterprises under conditions of sustainable development. The object of the study is the management processes of business operations in tourism enterprises within a digital environment, while the subject comprises the theoretical, methodological, and applied foundations of CSR integration based on digital technologies.
The methodological framework of the study is based on the theory of complex adaptive systems, the Triple Bottom Line concept, and institutional integration theory, which enables the enterprise to be considered as a multi-level dynamic system. The research employs a set of general scientific methods, including system analysis—to examine the business model as an integrated system; causal modeling—to substantiate the logic of the impact of digitalization on CSR integration; scenario analysis—to assess alternative trajectories of CSR integration depending on the level of digital maturity; as well as comparative analysis and generalization methods—to systematize contemporary scientific approaches.
The findings demonstrate that digitalization acts as an integrative driver of business model transformation, influencing operational, organizational, institutional, environmental, and socio-economic dimensions of enterprise functioning. It is established that the intensity of digital integration directly correlates with the level of CSR integration, enterprise adaptability, and its ability to achieve sustainable development goals. An original model of strategic causality is developed, reflecting the sequential impact of digital drivers on enhancing transparency, optimizing resource utilization, strengthening stakeholder trust, and forming a sustainable business model.
The practical significance of the results lies in their applicability for tourism enterprises, digital strategy developers, and policymakers in designing effective models for CSR integration into business processes, enhancing competitiveness, improving resource efficiency, and ensuring compliance with sustainable development principles. The findings provide a foundation for increasing the resilience and adaptability of tourism businesses in the context of global digital transformation.
Keywords: digitalization; corporate social responsibility; sustainable development; tourism business; ESG; business model; competitiveness; CSR integration.
Full Text: PDF
DOI: https://doi.org/10.17721/tppe.2026.52.18