Digitisation as a tool of strategic management: investment appraisal in the context of sustainable development goals

dc.contributor.authorZavidna, Liudmyla
dc.contributor.authorKolesnikova, Kateryna
dc.contributor.authorYevdokimova, Olha
dc.date.accessioned2026-02-03T12:43:13Z
dc.date.available2026-02-03T12:43:13Z
dc.date.issued2026
dc.description.abstractDigital transformation and sustainable development constitute key strategic imperatives for the modern economy. This study aims to analyse digitalisation as a tool of strategic management, focusing on modifying the approach to investment appraisal within the context of achieving the Sustainable Development Goals (SDGs). The methodological foundation comprises an integrative literature review, strategic SWOT and scenario analyses, and the development of an economic-mathematical model. Based on a critical analysis of existing practices and theoretical approaches, a modified Strategic Net Present Value (SNPV) model is proposed, which formalises a project’s contribution to the SDGs through the monetary valuation of strategic benefits and a risk premium. The results demonstrate that accounting for intangible strategic effects can fundamentally alter an investment decision, transforming a project deemed unacceptable by traditional NPV into one that is economically and strategically viable. Analysis of empirical data revealed a robust negative correlation between the level of digital investment and the energy intensity of production, as well as regional differences in priorities. The strategic contribution of digital technologies to the SDGs is indirect, mediated through specific business effects − operational efficiency, new business models, and governance and transparency − which is visualised in the author's “TechnologyEffect-SDG” matrix. The primary barriers to realising this potential include the digital divide, institutional constraints, and a deficit of competencies.
dc.identifier.citationZavidna, L.; Kolesnikova, K.; Yevdokimova, O. (2026). Digitisation as a tool of strategic management: investment appraisal in the context of sustainable development goals. Conferencii, Vol. 13, pp. 1–10.
dc.identifier.urihttp://doi.org/10.51586/2026_13_42
dc.identifier.urihttps://dspace.bdpu.org.ua/handle/123456789/5776
dc.language.isoen
dc.publisherConferencii
dc.relation.ispartofseries13
dc.subjectstrategic management
dc.subjectsustainable development
dc.subjectdigital transformation
dc.subjectdigitalization
dc.subjectinvestments
dc.titleDigitisation as a tool of strategic management: investment appraisal in the context of sustainable development goals
dc.typeArticle
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