Abstract
<jats:p>Abstract: Ensuring the sustainability of enterprises in the modern business environment requires a deep analysis of the complex impact of economic, social, organizational and environmental factors. Since external factors related to the macroeconomic environment are not directly controlled by the enterprise, their correct assessment and forecasting are of particular importance in making strategic decisions. The article analyzes the direct impact of meso-level factors such as regional policy, economic stability, tax and investment climate, resource availability, and the level of transport infrastructure on the operational efficiency of enterprises. Each of these factors plays an important role in the formation of the competitiveness of the enterprise and the definition of a long-term development strategy. Internal factors cover the resources and processes that can be managed within the enterprise. Financial sustainability is formed through the structure of assets and liabilities, debt burden, liquidity and profitability indicators The article discusses the factors of production as determined by the size of the enterprise, technological level, resource management, raw material supply and the degree of use of fixed assets. It is shown that organizational factors are characterized by the management structure, staff qualifications, labor productivity and the efficiency of internal management mechanisms. At the same time, environmental values formed by culture and society also have a significant impact on the sustainability approach of enterprises. In countries with high environmental awareness, companies more often adopt sustainable practices, and consumer behavior increases the demand for environmentally responsible products. Analyses conducted within the framework of this classification reveal the importance of a complex and multidisciplinary approach in the formation of sustainable development strategies of enterprises.</jats:p>