It is noted that in terms of sustainable development, company management should pay attention to the issues of CSR, including social and ethical values. In the international legal field, documents have been developed under the auspices of the UN regarding CSR, some of which have been ratified in Ukraine. This group of documents is optional for use by company manage ment, but affects access to international capital markets, rating and reporting transparency. Companies in the energy sector and metal rolling implement the principles, standards and norms of social and ethical business into their practice, ensuring a positive reputation and image, supporting social infrastructure and welfare of employees and the general population
