In this study economic tooling of sustainable development was improved to achieve the goals of the sustainable development and ensure the profitability of the machine-building company, to deepen the scientific basis of internalization of negative externalities with the help of economic tooling of sustainable development of machine-building company. The content and evolution of the concept of sustainable development are analysed in
the work: the initiatives of the Club of Rome, the models of Forrester and Meadows, the Bruntland Commission. In the work the sustainable development is understood as a type of development that meets the needs of the current generation without compromising the capabilities of future generations. The derivative terminology "economy of sustainability" and "sustainable" is investigated in the work, system connections within the categorical-conceptual apparatus of the researched subject are defined. The role and place of mechanical engineering to ensure the sustainable development of Ukraine and Europe (on the example of Finland, Switzerland and Germany) are investigated. Taking into account that in many regions of Ukraine machine-building companies are budget-generating, the issues of sustainable development of machine-building company have been studied in connection with the areas of providing sustainable development to localcommunities. In this context, the formation of sustainable development strategies and programs in accordance with the pan-European Blue Competence Initiative acquires special significance for Ukrainian machine-building company. With the help of trend analysis (Google Trends toolkit) the evolution of public interest in economic tooling of sustainable development (both market and state) for 2016– 2021 was studied. The interference of the identified trends with the most important socio-economic transformations and regulatory interventions allowed to identify and formalize the temporal patterns of development of economic tooling of sustainable development. This study was conducted on the example of internalization of externalities as an effective economic tool for providing sustainable development. Fiscal instruments areidentified as the most relevant for influencing the management of both negative and positive externalities. Market instruments of sustainable development is studied within three groups: organizational and economic, social and ecological instruments. The example of internalization of externalities proved the high relevance of the development of corporate social responsibility and trade in pollution rights, the need to take into account the characteristics of sources of pollution, the formalization of guarantees to achieve the targeted quality of the environment. The paper substantiates the possibility of using each of the tools of the sustainable development of machine-building company to achieve the relevant goals of the sustainable development. The tools used by the sustainable development should, on the one hand, be aimed at achieving the Goals of the sustainable development, and on the other hand – to promote the profitability of economic activities of the sustainable development. Based on the regression analysis, the direction, significance and strength of the relationship between externalities and profits are determined on the example of individual machine-building company of Ukraine. This allowed to put forward and empirically test 11 hypotheses about the impact of sustainable development indicators on the profit of machine-building company. A three-level approach to the analysis of the impact of externalities on the development of machine-building company has been developed. At the first level, the items of the consolidated balance sheet and financial statements are compared to the profit/loss of the machine-building company; on the second – comparative analysis of profit/loss taking into account the sum of the coefficients of externalities; on the third – the analysis of generalizing dynamics of change of externalities on machine-building company to the balance sum. Key words: economic tooling, market instruments, state instruments, machine-building enterprise, sustainable development, externalities, internalization, management strategies.
