Formation of an Enterprise’s Economic Security Strategy in the Context of Sustainable Development: Accounting and Analytical Support

Abstract

The economic security strategy as a tool for ensuring sustainable development of enterprises has become particularly relevant in the context of increasing uncertainty, turbulent market environments, intensified competitive pressure, and transformations in economic relations driven by globalization and digitalization. Enterprises operate under constant change, accompanied by new risks and threats that may negatively affect their financial stability, investment attractiveness, and long-term competitiveness. The aim of this article is to theoretically substantiate the role of the economic security strategy as a tool for sustainable development and to highlight the importance of accounting and analytical support in its formation and implementation under conditions of increasing uncertainty. The study applies methods of systemic and comprehensive analysis to investigate the relationship between economic security strategy and enterprise sustainability. Comparative analysis of scientific sources was used to identify conceptual approaches to economic security and sustainable development, as well as to summarize approaches to accounting and analytical support for management decisions based on the integration of financial and non-financial information. research shows that an economic security strategy integrated with the concept of sustainable development ensures long-term stability and the ability to counter internal and external threats. An effective strategy is dynamic and adaptive, integrates financial and non-financial indicators, including environmental, social, and managerial aspects, and is implemented through an accounting and analytical system. The use of digital tools enhances timeliness and accuracy of analytical data, enabling prompt threat detection and adjustment of strategic decisions. The study highlights strategic and security approaches to sustainable development, which ensure alignment of long-term goals with risk minimization and formation of competitive advantages. Future research should focus on developing applied methodologies to assess the impact of accounting and analytical tools on enterprise economic security, considering industry specifics, digital economy conditions, and ESG principles. Additionally, research on mechanisms for integrating non-financial indicators into strategic planning and risk management is promising to enhance enterprise resilience and long-term competitiveness.