Actual problems of innovative economy and law

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Corporate values as a factor of strategic sustainability of an enterprise: the experience of PRJSC “Aurora”

# 48 220-224 Download/view the full text of the article

УДК: 005.32:005.51:005.95/96

DOI: https://doi.org/10.36887/2524-0455-2026-2-48

Potapiuk Iryna
PhD in Economics, Associate Professor, Associate Professor of Management Department named after I.A. Markina
Poltava State Agrarian University
https://orcid.org/0000-0002-1051-0114
Sazonova Tetiana
PhD in Economics, Associate Professor, Associate Professor of Department of Management named after I. Markina
Poltava State Agrarian University
https://orcid.org/0000-0003-1454-5135
Dzhebzhenyak Hanna
Master’s degree student
Poltava State Agrarian University
https://orcid.org/0009-0000-7305-4390
Pedoryaka Valentyna
Master’s degree student
Poltava State Agrarian University
https://orcid.org/0009-0002-8470-9609

Published: 31.05.2026

The article examines the role of corporate values as integrative mechanisms that ensure the strategic resilience of enterprises operating in a turbulent and unstable business environment. The relevance of the study is determined by the growing impact of military, economic, and social challenges on Ukrainian businesses, as well as by the increasing importance of intangible factors of competitiveness, particularly corporate culture and value-based management. The purpose of the research is to substantiate the role of corporate values in supporting strategic development and resilience, and to assess the level of their awareness, acceptance, and practical implementation by employees, using PJSC “Aurora” as a case study. Corporate values are considered internal integrators that connect the company’s mission and strategic vision with everyday employee behavior, regulate decision-making processes, and contribute to coherence across different levels of organizational management. The theoretical framework of the study is based on the works of Ukrainian and international scholars who emphasize the influence of corporate values on organizational effectiveness, employee motivation, trust, engagement, and readiness for change. The article systematizes the key functions of corporate values—integrative, motivational, regulatory, and identification—and substantiates their significance for long-term strategic stability in uncertain environments. An empirical study was conducted using a mixed-methods approach, including a quantitative survey of 350 employees followed by factor analysis, qualitative in-depth interviews and focus groups, as well as a comparative benchmarking analysis with a retail company lacking clearly formalized value guidelines. To evaluate the integration of corporate values, the Value Alignment Index and the Behavioral Implementation Index were applied. The practical significance of the research lies in the possibility of applying the results to improve corporate culture management, internal communication systems, human resource practices, and strategic resilience of enterprises in the Ukrainian market.

Keywords: corporate values; corporate culture; strategic resilience; strategic management; human resource management; organizational behavior; enterprise competitiveness.

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Quote article, APA style

Potapiuk I. , Sazonova T. , Dzhebzhenyak H. , Pedoryaka V. Corporate values as a factor of strategic sustainability of an enterprise: the experience of PRJSC “Aurora”. Actual problems of innovative economy and law. 2026. №2. 220-224 pp. https://doi.org/10.36887/2524-0455-2026-2-48

Quote article, MLA style

Potapiuk I. , Sazonova T. , Dzhebzhenyak H. , Pedoryaka V. Corporate values as a factor of strategic sustainability of an enterprise: the experience of PRJSC “Aurora”. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-2-48