THE ROLE OF INTANGIBLE ASSETS IN ENSURING SUSTAINABLE DEVELOPMENT OF INDUSTRIAL PRODUCTION

In the context of globalization and economic transformation the sustainable development of industrial production gains importance. Under competition, ecological challenges and growing social responsibility requirements, material resources lose their role, while intangible assets become decisive. They include intellectual property, software, brand, reputation, human capital, technologies and organizational solutions. The aim of the study is to show their role in sustainability with practical analysis of PJSC Zaporizhstal. The research applies historical, comparative, statistical, factor and systemic methods. The article presents the essence and classification of intangible assets, their influence on economic, social and environmental aspects, as well as problems of valuation and accounting. At Zaporizhstal software, licenses and web rights dominate the structure, providing innovative capacity. Findings show economic, social and ecological effects of intangible assets and underline management challenges and the need for integration with sustainability strategies.