INFORMATION AND ANALYTICAL SUPPORT FOR SUSTAINABLE DEVELOPMENT MANAGEMENT OF AN ENTERPRISE

Abstract

Introduction. The functioning of domestic enterprises takes place in an extremely unfavorable external environment saturated with economic, social, and environmental threats. Under these circumstances, issues related to improving the efficiency of sustainable development management of enterprises and enhancing methodological approaches to the formation of its information and analytical support become increasingly relevant.

Methods. The methodological basis of the study is the dialectical method of cognition, while the theoretical basis is the concept of sustainable development. In the course of the research, general scientific methods were applied: analysis and synthesis – to examine the achievements of the scientific community, and generalization – to clarify the essence of information and analytical support for sustainable development management of an enterprise. The use of systemic and integrated approaches, as well as the structural-logical method, made it possible to construct a model of the process of forming information and analytical support for sustainable development management of an enterprise.

Results. Under modern conditions, information and analytical support plays an exceptional role in sustainable development management of an enterprise. Based on a critical analysis of scientific approaches to the interpretation of accounting and analytical as well as information and analytical support, the author’s vision was formed in the context of sustainable development management of an enterprise. According to the author, “information and analytical support for sustainable development management is a continuous process of creating information products through the systematization and processing of data on the economic, social, and environmental components of activities using appropriate methodological tools, and supplying them to operational, tactical, and strategic management levels in accordance with their requests for making substantiated and balanced decisions aimed at maintaining an appropriate level of economic stability and social responsibility, as well as ensuring the environmental safety of enterprise functioning in the long-term perspective.”

The study emphasizes the active-adaptive orientation of information and analytical support for sustainable development management. Attention is focused on the fundamental role of principles in the process of forming information and analytical support for sustainable development management of an enterprise. Ontological principles (development, systemacity, determinism, hierarchy) and epistemological principles (complexity, historicism, objectivity, adaptability, and balance) are identified and characterized. According to the author, compliance with these principles will contribute to the formation of high-quality analytical support for sustainable development management of an enterprise that is adequate to modern business conditions.

The process of forming information and analytical support for sustainable development management of an enterprise is considered, integrating strategic, tactical, and operational levels and contributing to the consistency of decision-making. The result of its formation is proposed to be considered as information products used to substantiate, adopt, and adjust decisions in the management of business processes (operational level), business models (tactical level), and strategy (strategic level). External and internal factors influencing the economic, social, and environmental components of sustainable development of an enterprise are identified, characterized, and classified.

Discussion. The current methodology for analyzing the influence of internal and external environmental factors on sustainable development of an enterprise requires further scientific research and improvement in the context of forming an information basis for managerial decision-making in both the short- and long-term perspectives.