The modern global economy is undergoing a fundamental transformation due to increased climate risks, social inequality, depletion of natural resources, and growing expectations from society regarding business responsibility. Under these conditions, the concept of sustainable development, originally formulated at the interstate level, is penetrating deeper into corporate practice, becoming not just an ethical imperative, but also a strategic condition for the long-term viability of the company. The article examines the theoretical foundations of the company's sustainable development as an interdisciplinary concept integrating the economic, environmental and social dimensions of business activities. The evolution of the concept of sustainable development from global declarations to corporate strategies, key conceptual models (triple bottom line, circular economy, stakeholder approach) and regulatory trends, including requirements for non-financial reporting, are analyzed. Based on data from international organizations and research by leading consulting companies, statistical evidence of a correlation between the implementation of sustainable development principles and the financial, reputational and operational results of a business is presented. The article substantiates the need for a theoretical understanding of sustainable development not as a fashion trend, but as a systematic approach to ensuring the long-term viability of the company in the context of the transformation of the global economy.
sustainable development, ESG, triple bottom line, corporate social responsibility, non-financial reporting, circular economy, stakeholder approach
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