ESG, CSR, AND DIGITAL DECOUPLING: SYNERGY FOR CORPORATE SUSTAINABILITY AND INNOVATIVE VALUE CREATION

This research examines the impact of ESG factors on corporate sustainability and the role of CSR in achieving sustainable development goals. Its relevance stems from the need to create long-term value and enhance business flexibility amidst uncertainty, providing companies with competitive advantages. The study develops theoretical, methodological, and practical recommendations for a synergy mechanism between CSR and sustainable development, facilitating the effective integration of ESG principles into business models. The work offers a comprehensive perspective and concrete practical tools, particularly for Ukrainian enterprises.