METHODOLOGICAL APPROACH TO FORMING A SUSTAINABLE DEVELOPMENT STRATEGY FOR INDUSTRIAL SMES BASED ON A MANAGEMENT SYSTEM

Industrial SMEs link sustainable development with digital transformation, but often build their strategy by a universal scheme, the same for all dimensions, and a limited budget is often spent where the lag is not the greatest. The aim of the article is to develop a methodological approach to forming a sustainable development strategy for industrial SMEs based on a management system linking sustainability indicators with digital maturity. The study uses the systems and scenario approaches, a scenario matrix built on the level of sustainable development and the level of digital support, a coupling matrix of sustainability dimensions and digital maturity components, and selection of digital initiatives by their contribution under a budget constraint. A six-stage algorithm is proposed. The management scenario is determined twice, for the enterprise as a whole and for each of seven dimensions, which gives a scenario profile. Each dimension receives a target at the boundary of the next level and a deadline depending on its digital support. Dimensions in the stabilization scenario receive basic non-digital measures and are excluded from the priority calculation for digital initiatives. The portfolio is formed by the specific contribution of initiatives to reducing the lag, considering the maturity already achieved by components. In an with a budget of 8 million rubles, three of five initiatives entered the portfolio, and the initiative for an already mature component had the lowest specific contribution. The approach makes it possible to move from a universal strategy to one differentiated by dimensions and to justify the sequence of digital investments under limited SME resources.