Influence of sustainable development standards on strategic stability of corporations taking into account the factor of war

To achieve success, especially in the conditions of military operations, corporations need to implement sustainable development strategies to supplement the already existing system of strategic management accounting. Strategic strategies influence integrated thinking, which allows the analysis of the full range of data necessary for optimal strategy. Modern realities recognize social imbalances and financial crises, today their negative consequences are becoming more obvious. The destructive way of managing humanity threatens ecology and justice, therefore the rejection of the policy of short-sighted benefits is becoming more relevant. Lifestyles and organizational systems that harm the planet’s resources are among the factors of the crisis. Therefore, ensuring social, ecological and economic sustainability and the transition to sustainable systems are urgent. Corporations play a key role in sustainable development. Sustainable accounting remains a key tool for effective decision-making, but needs adaptation to new realities. The article describes the issue of the importance of using sustainable development standards for the preparation of non-financial reporting, the quality marker of which is the implementation of a strategic course. Given the current challenges, corporations should not only integrate sustainable development strategies, but also actively invest in improving management accounting tools. This will take into account long-term risks and the positive impact of sustainable practices on reputation and economic stability. A modern approach to sustainable accounting also includes reducing the negative impact on the environment, supporting social justice and adhering to the principles of transparency, which is important for maintaining trust among stakeholders. In this context, the formation of non-financial reporting that meets ESG standards (environmental, social and governance aspects) is an important element of successful adaptation to the requirements of sustainable development.