Lagodiienko Nataliia, Doctor of Economics, associate professor, professor of the department of accounting and auditing, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8472-1395
e-mail: besedina77@gmail.com

Strategic Control of Sustainable Management of Enterprises

Abstract. Introduction. In recent years, the concept of sustainable management has already become mainstream for a significant number of business entities, institutions and organizations of a commercial and non-profit nature. Companies that are focused on the strategic perspective of their economic activity and have long-term development plans are increasingly inclined to the feasibility of implementing the principles of sustainable development, which form additional competitive advantages.

Purpose. The article summarizes the scientific and theoretical aspects of the essence of the concept of “strategic control” and adds to its principles in terms of sustainable development.

Results. The content and composition of strategic control are analyzed from the perspective of performing one of the functions of sustainable strategic management. The author’s interpretation of the category “strategic control of sustainable management” is provided. Modern approaches, types and formats of building strategic management control of sustainable development at enterprises have been studied. The key areas of strategic control of the sustainable development of business entities have been identified.

Conclusions. Strategic control of sustainable management is proposed to be considered as a key element of the general configuration of models of corporate social responsibility of business. On the basis of the obtained results, a set of specific qualitative features of strategic management control of sustainable development of companies is substantiated. It was determined that the construction of effective models of strategic control of sustainable management requires improvement of the reporting architecture of Ukrainian enterprises. An exclusive condition for the implementation of strategic control under modern conditions is the perception of the basic values and benefits that the concept of sustainable development provides for all its participants.

Keywords: management; sustainable development; business; long-term values; corporate social responsibility; enterprises.

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