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This article examines the concept of integrated sustainability management and its relationship with corporate social responsibility (CSR) and environmental, social and corporate governance (ESG). Although CSR is a normative concept that requires companies to be responsible for their participation in society from an ethical perspective, ESG helps measure and quantify these efforts, primarily through investment criteria. The paper identifies that sustainability reporting (SDR) can bring financial, reputational, risk management and strategic benefits to companies, and more companies recognize the importance of sustainability reporting and making it a priority in their business practices. This study presented grouped classifications of the benefits of ESG disclosure in corporate reporting. The main problems faced by Ukrainian companies during the implementation of ESG criteria in their activities are highlighted, in particular: limited awareness and lack of understanding of ESG issues, lack of standardized ESG reporting, improper disclosure of ESG information, weak compliance with existing regulations, insufficient coverage of ESG issues in mass media information, etc. This article also suggests some measures that should be taken to solve the mentioned problems. The paper highlights the relationship between sustainability and financial performance, a widely debated topic. Some argue that implementing sustainability practices can have a positive impact on a company's financial performance in the long term, while others argue that sustainability practices can have a negative short-term impact on financial performance. In addition, the analysis of major meta-reviews that analyze and summarize research findings on the relationship between ESG reporting and financial performance is highlighted. These meta-reviews show that there is indeed a positive relationship between these metrics, although the strength of the relationship may vary depending on a number of factors, including industry, geographic location, and company size.

In the past, there was a lot of traditional enterprises of a great success for a long time, but today, under the rapid development of the social economy, they have to change to cope better with the possibility of the problem, they must be in information technology and digital technology put more money on, they need to combine information technology and management activities. Agriculture is the basis of the sustainable development of the national economy, the necessary demand of human beings, and the basis of human survival. Therefore, the construction and application of information technology have become an important research topic in the new era. Through the research of this paper, we can understand better how to combine digital information technology with enterprise management. The current research applies such analyses as: logical generalization and сomparison that include clarifying and simplifying the concepts of digital technology and enterprise management; expert evaluation, statistical analysis, data grouping and summary aiming at the research on enterprise market situation, identification, and development of digital technology; factor comprehensive analysis as the method of improving efficiency and productivity by applying digital technology in management; and economic mathematical modeling competitiveness model analysis. The application of computer technology can make information digitization. All the information generated in the operation of enterprises, such as enterprise personnel files, enterprise customer resource information, business financial situation, etc., this huge information, if according to the traditional method, will undoubtedly need to consume more human, material, and financial resources, and low efficiency, increase the cost of work. If computer technology is used to process enterprise information, it will be faster and better to digitize information, facilitate information integration and improve work efficiency, and this information will be very easy to be invoked later, avoiding wasting time to search, and greatly saving human resources. The results analyzed and compared by the author are very useful for the empirical evaluation of the survival and development of Chinese enterprises and even the sustainable economic development of the whole country, and can also provide a reference for the future development and transformation of Chinese traditional enterprises. Based on this, the paper puts forward the methods, and the countermeasures of sustainable economic development in the face of the rapid economic development today. The method proposed by the author can achieve the following results: it can better promote the development of China's economy and can provide substantial help for the transformation of traditional enterprises.

The article focuses on the state program-targeted strategic management of regional development, which is proposed to be considered in the form of a management cycle that ensures consistent interaction of the development program, which aims at qualitative changes in the socio-economic system, and program-targeted budgeting. the object of public administration - the executive branch - to these transformations. The domestic experience of state management of regional development is considered. It is established that since the early 1990s in Ukraine, the budget process becomes the main tool for the state to implement planned functions. Given the high degree of centralization of budget and tax powers, as well as low budget security of most domestic regions, the state regional policy is mainly to equalize the levels of socio-economic development. However, as a review of research papers on regional research has shown, the policy of the center, implemented through intergovernmental transfers, does not have a significant impact on the socio-economic development of the regions of Ukraine. It is consistently revealed that with the help of such interaction a very important institutional function of the regional development program is realized, which consists not only in achieving, but also in further regular reproduction of its results. It is substantiated that tax decentralization is an essential condition for creating a platform for effective solvency of regions and local self-government, sustainable economic and social development of territorial communities, quality and efficient provision of public services to their residents. The basic provisions have been developed that the successful implementation of expenditure obligations of local budgets in the current conditions of tax decentralization requires further reform of the budget process and fiscal system, which will allow for predictability of financial resources of local governments.