The dissertation solves an important scientific and practical problem of further developing theoretical and methodological foundations and practical approaches to the formation of an optimal system of indicators for the qualitative assessment of enterprises' ESG activities in the context of a comprehensive assessment of the effectiveness of integrating environmental, social, and managerial factors into strategic activities.
The first section examines the development and interconnection of sustainable development, corporate social responsibility, and ESG as the main stages of forming a responsible business. It examines how sustainable development acts as a general principle, orienting businesses towards a balance between environmental, social, and economic aspects.
The second section examines the transformation of enterprises' accounting and analytical systems based on a functional approach in the context of integrating ESG principles. The place of the accounting and analytical subsystem in the structure of tools for supporting the strategic management of enterprises is considered. Particular attention is paid to optimizing resources and increasing management efficiency by including environmental, social, and economic factors in accounting and analysis processes. It has been proven that the integration of ESG principles allows enterprises to consider external and internal factors and minimizes ESG risks. The role of the accounting system for environmental protection and social security costs, as well as the assessment of the relationships between environmental, social, and economic indicators for more accurate determination of directions for improving the enterprise's sustainability, are considered. The methodology for assessing the maturity of the ESG system at the micro level.
The third section examines the integration of ESG principles into enterprises' strategies. The proposed holistic methodological approach is considered, with attention focused on the importance of auditing business processes to identify weaknesses and adapt enterprises to ESG standards. The process of unification of criteria for all participants in economic activity is presented, which ensures transparency and a unified approach to environmental responsibility, social ethics, and governance, creates an environment of trust between producers, suppliers, creditors, and investors, contributes to increasing the reputation of enterprises and optimizing resources through cooperation. The transformation of risk management systems by the principles of sustainable development, which includes the identification, assessment, and minimization of ESG risks and the integration of ESG approaches into all enterprise business processes, is considered. Attention is paid to the transformation of the company's management system, considering strategic management focused on the ESG concept, which minimizes environmental and social risks.
The fourth section examines modern approaches to forming corporate strategy in the context of digitalization and integration of ESG principles, which is an important factor in increasing the competitiveness of enterprises. The potential of using digital technologies, artificial intelligence, big data analysis, and the Internet of Things to increase the efficiency of managerial decision-making and minimize the risks associated with market uncertainty is revealed. It has been established that traditional strategic planning methods cannot provide sufficient flexibility for enterprises. An author's model for modeling scenarios of adaptive strategies considering ESG factors has been developed, the advantage of which is the high accuracy of forecasting and the efficiency of management decisions. The stages of the evolution of strategic management and the transition to adaptive strategies focused on global challenges are considered.
In the fifth section, the project approach to implementing ESG transformation at the enterprises of the agro-industrial complex of Ukraine is implemented. It has been established that the successful integration of ESG principles into corporate strategies requires a systematic approach that ensures the adaptability of enterprises to the dynamic external environment, minimizes environmental and social risks, and contributes to the formation of long-term competitiveness. The use of multi-criteria analysis to optimize the portfolio of ESG projects is proposed, allowing enterprises to comprehensively assess the environmental, social, and managerial aspects of activities. It has been determined that using this approach contributes to making more informed management decisions, increasing the effectiveness of ESG strategies, and forming sustainable business models that can adapt to changes in the external environment. An approach to managing the program to implement ESG strategy at the enterprise level has been developed. An algorithm for adaptive management of ESG projects has been proposed
