Article in Russian
Reference for citation: Kunin V.A. The mechanism of harmonization of the components of the sustainable development of the organization. Scientific journal NRU ITMO. Series «Economics and Environmental Management». 2025. № 1. Р. 49–59. DOI: 10.17586/2310-1172-2025-18-1-49-59.

Abstract. The purpose of the study was to formalize and study the mechanism of harmonization of the components of the sustainable development of the organization. The subject of the study was the process of harmonization of the components of sustainable development, and the object of the study was the organization of various fields of activity. In the process of conducting research based on systematic and cost-based approaches, the methods of factorial, logical and comparative analysis were used. Based on the analysis of various sources of information, including scientific publications and regulatory documents, the article systematizes the understanding of the essence and goals of the organization's sustainable development in the context of the overall objectives of the country's national development. The steps that an organization must take to achieve the goal of sustainable development are systematized, and the concept of harmonization of the components of sustainable development is clarified. The necessity of harmonizing the components of the organization's sustainable development and improving the theoretical and methodological framework and tools for its solution is substantiated. The relationship between sustainable development and the competitiveness of the organization is revealed. The purpose of harmonization of the components of the sustainable development of the organization and the core of the tasks, the solution of which is necessary to achieve this goal, are defined. The criterion has been formalized and justified, and external and internal tools for ensuring the harmonization of sustainable development components have been identified. When formalizing the proposed criterion, a cost approach was applied. In accordance with this approach, the specified criterion determines the condition for the growth of the organization's net cash flow and, as a result, its value when investing in achieving the goal of sustainable development. The expediency of using a risk–based approach for monitoring the environmental, social and economic components of organizations' activities, adapting government regulatory instruments to changing environmental conditions of organizations' activities and internal control of the dynamics of the organization's market value in the implementation of the concept of its sustainable development is shown.

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Keywords: sustainable development of the organization, mechanism of harmonization of components of sustainable development, competitiveness, operational efficiency, environmental threats, social responsibility, corporate governance.

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