Importance Today, the idea of corporate sustainability has been recognized as an effective tool for building corporations into the process of sustainable social development. This concept assumes the need for corporations to set and achieve not only business goals, but also social and environmental ones. Objectives Our aim is to clarify the generally accepted insights in the purpose of internal control of corporations so that it reflects the essence of the business philosophy of corporate sustainability and the stakeholder theory. Methods The methodological basis of the study rests on the tenets of the theory of sustainable social development, the stakeholder theory, the Henri Fayol's administrative theory. The presented findings were obtained on the basis of analysis, synthesis and modeling. Results We offer a system of strategic goals of a sustainable commercial corporation, formulate the objectives of internal control over corporate sustainability. Conclusions The offered hierarchical presentation of strategic objectives of a sustainable commercial corporation is based on the signs of their immanence and significance for stakeholders. It gives grounds for deciding on the depth of disclosure of objectives in general purpose statements, and for formulating the purpose of internal control. The proposed goal of internal control of corporate sustainability draws on the synthesis of the Stakeholder Theory by Edward Freeman, the universal model of internal control established by the Committee of Sponsoring Organizations of the Treadway Commission, and the concept of corporate sustainability. If adopted, it will facilitate efficient and harmonized application of these concepts in business practice.
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