TRANSFORMATION OF ENTERPRISE MANAGEMENT SYSTEMS UNDER THE INFLUENCE OF INTERNATIONAL REQUIREMENTS AND STATE POLICY OF SUSTAINABLE RECOVERY IN WARTIME CONDITIONS

Анотація

The article examines the theoretical and applied aspects of enterprise adaptation to the decisions of international organizations and state policy under the conditions of a wartime economy, the European integration course, and the transition to a sustainable recovery model. The relevance of the topic is determined by the fact that during 2020–2024 the external institutional environment for Ukrainian business became significantly more complex under the combined influence of war risks, changes in the architecture of international financial support, the expansion of recovery programs, and the strengthening of regulatory requirements from the EU market. The study focuses on how international financial institutions, donor mechanisms, state support programs, and new environmental regulatory regimes transform the internal management systems of enterprises. Special emphasis is placed on the analysis of CBAM as an external regulatory driver that creates new requirements for exporters regarding carbon reporting, accounting systems, data management, and export compliance procedures. It is shown that the transitional reporting period, launched on October 1, 2023, stimulates enterprises to establish MRV frameworks, develop production traceability, and integrate environmental indicators into corporate governance mechanisms. The impact of private sector support programs through IFC is also examined, as these programs have strengthened the role of financial transparency, AML procedures, the substantiation of investment decisions, and internal control systems. The study covers applied areas of adaptation related to state recovery policy, including enterprise participation in competitive and donor procurement, the implementation of energy efficiency and decarbonization projects, as well as the use of digital services as a tool for ensuring the resilience of business processes. The proposed institutional and applied approach makes it possible to interpret adaptation as a set of management modules that ensure access to international support programs, EU markets, recovery instruments, and long-term competitiveness under conditions of wartime uncertainty.

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