METHODOLOGICAL APPROACHES TO THE FORMATION OF MECHANISMS FOR IMPLEMENTING SUSTAINABLE DEVELOPMENT VALUES BY ENTERPRISES
Abstract
Purpose. The purpose of the study is to generalize and scientifically substantiate methodological approaches to the formation by enterprises of mechanisms for the implementation of sustainable development values within corporate governance systems, taking into account economic, social, and environmental determinants. Methodology. The study employs systemic, integrated, and stakeholder-based approaches, as well as methods of logical generalization, comparative analysis, structural–functional analysis, and conceptual modeling. The methodological framework is based on contemporary scientific concepts of sustainable development, corporate responsibility, risk-oriented management, and international sustainability standards. Results. It is established that the formation of mechanisms for implementing sustainable development values is the result of the evolution of scientific approaches, the transformation of regulatory guidelines, and the integration of international standards into corporate governance practice. It is proven that the methodological foundation of such mechanisms is based on the combination of systemic coherence, integration, scientific evidence, stakeholder engagement, and risk orientation. It is substantiated that the application of systemic and integrated approaches ensures the alignment of business processes with sustainability principles, while stakeholder-based and indicator-driven approaches enhance the soundness of managerial decision-making. It is determined that effective implementation of sustainable development values requires the use of preventive environmental methods, life cycle assessment, circular economy mechanisms, and adaptive and risk-oriented management tools. Practical significance. The practical value of the results lies in their applicability for enterprises in the formation and improvement of sustainable development mechanisms, the integration of ESG principles into corporate governance systems, the enhancement of strategic decision-making quality, and the обеспечение of long-term business resilience in a dynamic external environment.
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