THEORETICAL ASPECTS OF ENSURING ENTERPRISES SUSTAINABLE DEVELOPMENT

Abstract

The article is devoted to the study of theoretical aspects of ensuring sustainable development at the level of enterprises, whose development in the context of Ukraine's European integration should be as close as possible to the EU development standards. The history of origin, the essence of the concept of sustainable development of the enterprise, its components are investigated. The basis of the concept of sustainable development is an approach to development which seeks to balance different and often competing needs with an awareness of the environmental, social and economic constraints faced by society. Sustainable development means adopting business strategies and measures that meet the needs of the enterprise and its stakeholders today, while protecting, preserving and improving the human and natural resources that will be needed in the future. The principles and signs of sustainable development of an enterprise are defined. Sustainable development of an enterprise is conditioned by the influence of internal and external environment factors. It is noted that the concept of sustainable development of an enterprise should be integrated into both business planning and control and reporting systems of an enterprise. Top management should provide reports that assess the effectiveness of the applied sustainable development strategies. Implementation of this theoretical approach to sustainable development management will provide the company's management with the opportunity to effectively transform the existing management system of the enterprise to meet the economic, social and environmental requirements of sustainable development.