INFORMATION AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF INDUSTRIAL ENTERPRISES
DOI:
https://doi.org/10.30857/2786-5398.2026.1.7Keywords:
sustainable development, strategic management, methodology, information, non-financial reporting, stages of analysisAbstract
The article examines the regulatory framework that regulates the processes of compiling non-financial reporting at the international and national levels, and also summarizes methodological approaches for processing indicators that characterize the sustainable development of an enterprise. It is noted that the main requirements for compiling sustainable development reporting are defined by the standards of the Global Reporting Initiative, the International Financial Reporting Standards for Sustainable Development, and the European Reporting Standards in the field of sustainable development. These standards regulate the content of non-financial reporting, but generally do not have unified requirements. For Ukrainian enterprises, the most important are the European Reporting Standards, which determine the structure of information important for the analysis of the sustainable development of an enterprise. Such important elements as components of analysis (economic, environmental, social, managerial, others) are highlighted. Among other things, the importance of focusing on management in the field of sustainable development, strategies, risks, and metrics is emphasized. A generalized structural-logical model of forming information and analytical information for the strategic management of sustainable development of enterprises is presented. The main methodological approaches to the analysis of sustainable development were also systematized. In addition to the traditional economic, environmental, social and managerial components, scientists distinguish a number of others, organizational, technological, risky. Based on the generalization of current approaches, the article formulated the goal, objectives and stages of the analysis of the sustainable development of the enterprise.
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