Strategic integration of ESG-guidelines into the mechanism of sustainable development of enterprises

<jats:p>The article substantiates the theoretical and methodological foundations of the strategic integration of ESG guidelines into the mechanism of sustainable development of enterprises under conditions of intensified global transformations, management digitalization, changing investment criteria, and increasing requirements for transparency of corporate behavior. It is proved that sustainable enterprise development should be considered not only as a result of balancing economic, social, and environmental parameters, but also as a managed process of reproducing long-term viability through a system of strategic goals, indicators, control procedures, resource and process changes, and feedback. The content of ESG guidelines is clarified as a set of managerial coordinates that ensure the transition from declarative socio-environmental responsibility to a measurable decision-making system in which environmental, social, and governance criteria influence investment priorities, organizational processes, risk management, and reputational capital. It is argued that, in the current context, the effectiveness of ESG integration is determined not by the mere existence of reporting or separate corporate initiatives, but by the degree to which they are embedded in strategic planning, budgeting, human capital management, digital analytics, innovation activity, and control over the achievement of target indicators. The article systematizes the managerial contours of strategic ESG integration, including diagnostic, target-setting, resource-process, information-analytical, control, and adaptive contours. A logical model of strategic ESG integration into the mechanism of sustainable enterprise development is proposed. It reflects a sequential movement from external sustainability drivers to ESG diagnostics, strategic alignment, transformation of resources and processes, monitoring, reporting, and adjustment of managerial decisions. The practical significance of the results lies in the possibility of applying the proposed approach to build an internal ESG management system, develop sustainability indicators, increase investment attractiveness, reduce the risks of formal ESG implementation, and ensure the enterprise’s long-term competitiveness. Keywords: sustainable development, enterprise, ESG, strategic integration, management mechanism, digitalization, dynamic capabilities, indicators, reporting, competitiveness.</jats:p>