ORGANIZATIONAL-ECONOMIC MANAGEMENT MECHANISM IN THE CONTEXT OF CORPORATE SUSTAINABLE DEVELOPMENT

Abstract

This study substantiates the necessity of transforming traditional organizational-economic mechanisms (OEM) of enterprise management in the context of global sustainable development (SD) challenges. The relevance of the work stems from the gap between declared SD goals and actual management practices, as well as the insufficient adaptation of classical OEMs, which are focused on short-term economic efficiency and ignore environmental and social externalities. The aim of the article is to develop a scientifically grounded OEM model integrating the SD triad (economy, ecology, social sphere) into strategic and operational management. The author argues that an effective OEM for SD requires not fragmented changes but a systemic restructuring, encompassing goal-setting based on SDGs/ESG, adaptive organizational structures (sustainability committees, specialized departments), economic tools ("green" financing, ESG investments, motivation via SD KPIs), information and analytical support (non-financial reporting according to GRI, SASB standards), and the formation of a corporate SD culture. The key principles of the mechanism's functioning are integration, balance of the SD triad, systemic approach, adaptability, and transparency. The research identifies implementation barriers (organizational resistance, competence deficit, complexity of assessing non-financial results, high cost) and highlights its multiplier effect: long-term competitiveness, reduced environmental footprint, strengthened reputation, and social capital. The theoretical significance lies in refining the structure and functions of the OEM for SD, while the practical significance lies in providing managers with a toolkit for systemic ESG transformation.