ASSESSING THE AVAILABILITY AND RESULTS OF IMPLEMENTING SUSTAINABLE DIGITAL TECHNOLOGIES IN ENTERPRISE FINANCIAL

Abstract

The growing pace of digitalization of economic and social processes increases the burden on the environment and decision-making processes in the company's economy related to ensuring access to energy resources and new technologies in the context of macroeconomic instability and Western sanctions, and at the same time complicating the problems of collecting, sorting and recycling waste from such digital economic activity. The demand for the development and implementation of sustainable digital technologies, including in enterprise financial management, is ensured not only by the requirements for the introduction of ESG principles into the corporate management system, but also by the overall goal of digital transformation of the modern economy, requiring compliance with the sustainable development goals (SDGs) and national priorities for economic growth and development. The FinTech proposal leads to an increase in the dependence of enterprises on the applied digital technologies of the financial sector and the compliance of the internal accounting and decision-making system with the state of the digital infrastructure and its capabilities or needs for rare earth natural resources, growing electricity consumption, a changing structure of economic waste with a growing burden on the disposal of material carriers of digital technologies. The purpose of the study is to determine the state and conditions for the introduction of sustainable digital technologies into the financial management system of a modern enterprise, which affect the accessibility and achieved results in the digitalization of these processes at the micro level. The objectives of the study are aimed at: 1) characterizing the state of the world system for registering the results of innovative activities in accordance with the SDGs (using the activities of the World Intellectual Property Organization as an example); 2) clarifying the terminology used in the study both in the field of sustainable digital technologies and in interpreting the content of the availability and results of the implementation of sustainable digital technologies (SDT); 3) detailing the procedure for implementing SDT in the company's financial management system within the process approach; 4) correlating the classification of SDT with the operating, investment and financial activities of the company. In the work, the authors used ranking and comparison methods, dynamic and algorithm development, design and detailing of terms. The main results of the study include: the distribution of applications in the international patent system for 2004-2022 allowed us to compile a rating of the SDGs by the popularity of application registration; the definition of sustainable digital technology (SDT) in the author's version was clarified; an algorithm for the implementation of sustainable digital technologies in enterprise financial management was developed; the result of the ratio of the supply market of digital technologies of different spheres and directions of impact (FinTech, EcoTech, GreenTech) in the current conditions of their development, implementation, operation and disposal is presented. The concepts of the availability of the implementation of SDT and the results of the implementation of SDT are differentiated, while the results of the implementation of SDT by types of financial resources of the enterprise are substantiated.