Theoretical principles for the formation of a system of strategic management of the sustainability of industrial enterprises in the conditions of a circular economy

Abstract

The article investigates the theoretical foundations for forming a strategic sustainability management system of industrial enterprises in the context of the circular economy (CE) transition. The essence of the concepts 'enterprise resilience' and 'circular economy' is clarified and their interrelationship is systematised. A conceptual model of the strategic sustainability management system is proposed, encompassing subsystems of analysis, goal-setting, resource management, risk management, innovation and monitoring. Eight operating principles of the system are substantiated, including systemic thinking, adaptability, resource-loop integrity and preventive risk management. The key dimensions of industrial enterprise sustainability under CE conditions are identified in accordance with the Triple Bottom Line framework: economic, environmental and social, with corresponding ESG reporting indicators.