ТРАНСФОРМАЦІЯ ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНОГО ЗАБЕЗПЕЧЕННЯ СТАЛОГО РОЗВИТКУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ В УМОВАХ ЄВРОІНТЕГРАЦІЇ

Serhii Hots; Inessa Yarova

doi:10.32782/2415-3583/42.3

Serhii Hots Sumy State University https://orcid.org/0009-0006-4981-8091
Inessa Yarova Sumy State University https://orcid.org/0000-0001-9840-131X

DOI: https://doi.org/10.32782/2415-3583/42.3

Keywords: transformational resilience, industrial enterprises, Industry 4.0, ESG, CBAM, external challenges, European integration strategy

Abstract

The article investigates the transformation of organizational-economic support for sustainable development of industrial enterprises under the simultaneous impact of technological, regulatory, and contemporary external challenges. The scientific problem consists in the absence of an integrated concept combining the technological, organizational, and ESG dimensions of transformation into a unified system of sustainable development support. Based on bibliometric analysis of two Scopus corpora (5,279 and 1,212 documents), it was found that none of the existing authors proposes such a comprehensive model. Two types of organizational-economic resilience are substantiated and theoretically grounded: extensive resilience, characterized by survival through cost minimization and use of residual fixed assets, and transformational resilience, which implies systemic integration of digitalization, organizational change, and ESG management. An original conceptual model is proposed where sustainable development is the ultimate goal, transformational resilience is the means of achieving it, and the integration of three dimensions – technological, organizational, and ESG – with a three-level assessment system constitutes the implementation mechanism. The three-level assessment system encompasses: the macro level (compliance with CBAM and CSRD regulatory requirements, GHG intensity by sector); the meso level (localization share in EU value chains, ESG verification of suppliers, digital maturity index); and the micro level (specific CO₂ emissions per unit of output, share of digitalized management processes, ESG rating, non-financial reporting). The practical relevance of the model is demonstrated through a comparative analysis of five key Ukrainian industrial sectors – food and agro-processing, pharmaceuticals, mining and metallurgy, fertilizer production, and IT services – and a case analysis of four enterprises from the Dnipro region. The study identifies a significant differentiation between enterprises of Soviet origin and those established during the period of Ukraine’s independence, with the latter demonstrating inherently higher organizational flexibility and adaptability to modern market and regulatory requirements. The findings contribute to the theoretical foundation for developing effective sustainable development strategies for industrial enterprises under contemporary external challenges and European integration requirements. Prospects for further research are related to the development of a quantitative index for assessing transformational resilience at each level of the proposed evaluation system.

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TRANSFORMATION OF ORGANIZATIONAL AND ECONOMIC FRAMEWORK FOR THE SUSTAINABLE DEVELOPMENT OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF EUROPEAN INTEGRATION

Abstract

References