Impact of sustainability factors on oil refinery processes

The article examines the approach to the importance of sustainable development for enterprises in terms of a process approach. Sustainability factors are identified that can influence the main, supporting and managing business processes of oil refineries. The main decisions regulating sustainable development at the state level are highlighted. The challenges faced by oil companies in the preparation and disclosure of non-financial reporting are presented. The relationship between the impact of sustainability factors on the business processes of oil refineries is simulated. The impact of environmental, social and governance factors on the business processes of oil refineries is assessed. Recommendations are provided for managing the processes of oil refining enterprises, considering the impact of sustainable development.