Issue: № 5, 2026
Doi: https://doi.org/10.37634/efp.2026.5.11e
The paper explores the theoretical and conceptual foundations of integrating an ESG strategy into the strategic management system of an enterprise as a key factor in strengthening financial stability and long-term competitiveness. In the context of global economic transformations, increasing regulatory pressure, and the growing importance of responsible investment, traditional management models focused primarily on short-term financial results are losing their effectiveness. Under these conditions, the integration of environmental, social, and governance (ESG) principles into corporate strategy becomes a crucial mechanism for ensuring sustainable development and enhancing business resilience. The paper substantiates that ESG strategy should be considered as an integral component of corporate strategy rather than a set of isolated initiatives, as it directly influences long-term value creation and financial performance stability. Particular attention is given to the relationship between ESG integration and key indicators of financial sustainability, including profitability, liquidity, cash flow stability, and investment attractiveness. The paper also highlights the specifics of implementing ESG principles in entrepreneurial structures operating within public-private partnerships. Such structures create favorable conditions for sustainable development by combining public sector institutional capacity with private sector managerial and financial potential. ESG integration in these frameworks contributes to increased transparency, reduced environmental and social risks, strengthened stakeholder trust, and improved efficiency of infrastructure projects. The findings confirm that a higher level of ESG integration is associated with improved financial sustainability and the formation of sustainable competitive advantages, supporting long-term value creation and access to international investment resources.
Keywords : ESG strategy, strategic management, financial sustainability, public-private partnership, competitiveness
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