MECHANISMS OF CORPORATE CULTURE TRANSFORMATION THROUGH FINANCIAL AND DIGITAL EDUCATION OF WAR VETERANS

Abstract

The post-war recovery of Ukraine highlights the need to build corporate cultures that combine social responsibility, ethical governance, and innovation. In this context, the ESG paradigm (Environmental, Social, Governance) emerges not only as an investment standard but also as a new managerial philosophy centered on people, education, and trust. One of the most important social groups for ESG transformation is war veterans, whose professional reintegration requires systemic educational solutions. Financial and digital education are considered key factors of economic adaptation, competence restoration, and the formation of a new corporate ethics framework. The purpose of this study is to develop a mechanism for ESG-oriented corporate culture that ensures the effective integration of war veterans through financial and digital literacy training, fostering social responsibility, innovation, and economic resilience of enterprises. The methodological foundation includes systemic, cultural-institutional, and competence-based approaches; analysis of international cases (the United States, the United Kingdom, Canada, Germany, Israel, and Ukraine); and generalization of best practices in corporate learning (L&D), mentoring, ERG groups, and ESG reporting. The main findings show that financial literacy promotes a culture of economic responsibility, while digital literacy enhances innovative thinking and cybersecurity awareness. Their synergy provides a foundation for ethical management, transparency, social inclusion, and accountability. The proposed architecture of change encompasses value-based, organizational, operational, and result-oriented levels with clear ESG metrics (S/G/E). A 360- day roadmap for implementation has been developed, covering educational programs, mentoring systems, partnerships, and non-financial reporting. Further research should focus on empirical evaluation of program effectiveness, development of standardized ESG indicators for veteran integration, and assessment of the economic return (ROI/SROI) from educational initiatives.