Leveraging Business Controlling for Sustainability Crisis Management in Digital Transformation

Abstract

Introduction. The deepening of economic instability and accelerated digitalisation of the business environment have provoked a review of traditional management models. The impact of crises and risks complicates the comprehensive implementation of ESG principles and, accordingly, hinders the achievement of sustainable development goals, thereby reducing sustainability. This highlights the need to implement management systems that can provide flexible responses, ensure information transparency, facilitate proactive threat diagnostics, and support long-term development.

Aim and tasks. This study aims to substantiate the conceptual and practical aspects of integrating control into the anti-crisis management of enterprises in the context of digital transformation and sustainable development.

Results. Intervals for different categories of enterprises (large 2.72–3.02, medium-sized 3.54–4.12, small  2.57–3.01) were determined, allowing assessment of the change in the share of social costs in production costs during the crisis. The ratio of the average deviation of the share of social costs of enterprises to its average value in the period 2010-2023 was compared. For large enterprises, this indicator has a value of 0.22; for small enterprises, it is 0.33; and for medium-sized enterprises, the maximum value is 0.36. This confirms the vulnerability of medium-sized enterprises to crisis conditions. A mathematical model was employed to evaluate the performance of Ukrnafta-Postach LLC and forecast its results for the years 2025-2026. The growth of social costs in total production costs is projected to be 9.3% by 2024, while the share of environmental costs is expected to be 5.2%, and the share of total income from net income is anticipated to be 12.5%.

Conclusions. This study reveals the evolution of controlling and outlines its strategic, preventive, and financial functions in the context of ensuring business sustainability. The impact of the crisis varied across different enterprise categories. A method for identifying changes in indicators of such magnitude that require operational anti-crisis management activities is proposed. A mathematical model was developed to ensure adherence to ESG principles, thereby enhancing the resilience of enterprises in crisis conditions and identifying priority tasks for crisis management. A scheme for integrating control into anti-crisis management is proposed, ensuring the construction of a holistic response system and the consistency of management actions with strategic guidelines for sustainable development.