Economic justification and organizational support for implementing an enterprise’s sustainable development strategy

The article develops a theoretical and methodological approach to aligning economic justification with organizational support for implementing an enterprise’s sustainable development strategy. The research addresses the transition from long-term objectives to investment decisions, budgets, operational procedures, and accountable results. Economic justification is understood as the assessment of expected benefits, costs, financing capacity, and risks. Organizational support covers authority allocation, activity coordination, staff preparation, and information provision. The study combines a systems approach, comparative analysis, economic modeling, and scenario assessment. It draws on a targeted review of Ukrainian and international research, and a hypothetical numerical example illustrates the proposed decision-making procedure. The approach distinguishes project admissibility from economic ranking. The approach checks environmental, social, and resource constraints before financially attractive alternatives enter the investment portfolio. Organizational readiness is assessed through five conditions: an appointed responsible person, confirmed resources, adequate competencies, agreed coordination procedures, and available monitoring data. A project passport links each strategic objective to its baseline, target, budget, implementation schedule, and verification procedure. Project managers deliver the project, while process owners maintain the benefits after implementation. This distinction supports continuity between investment activities and routine enterprise management. A three-year hypothetical example demonstrates portfolio selection under a limited investment budget. The calculations use incremental cash flows and net present value, with explicit assumptions about discounting, operating costs, and project independence. The results show that the largest investment does not necessarily produce the highest-value feasible portfolio. A sensitivity assessment illustrates how a decline in annual cash flows changes the relative attractiveness of the alternatives and creates a need to reconsider implementation decisions. The numerical results are illustrative and do not represent observations from a particular enterprise. The proposed monitoring framework combines financial outcomes, resource efficiency, absolute environmental impacts, staff-related outcomes, and organizational performance. Its practical value lies in linking economic feasibility with clear responsibilities, review conditions, and evidence of results achieved. Further research may adapt the approach to sector-specific constraints and interdependencies between projects. Keywords: sustainable development, enterprise strategy, economic justification, organizational support, investment portfolio, budgeting, management performance.