The relevance of the research is due to profound structural changes in the global and Russian economies caused by the accelerated digitalization of business processes and the need to achieve the Sustainable Development Goals (SDGs). In the context of worsening geopolitical instability, sanctions pressure and technological sovereignty, the issues of integrating digital technologies into sustainable business practices are becoming particularly important. The purpose of the study is to identify the current effects of digital transformation on the sustainable development of enterprises, as well as to formulate strategic recommendations for overcoming barriers to its implementation. The research uses methods of system analysis, comparative analysis, content analysis of scientific and statistical sources, as well as methods of generalization and classification. The results of the study include: updated statistics on the level of digitalization in Russia and the world, identified dual effects of digital transformation (stimulating and restrictive), justification of a three-tier strategy to support the digital transformation of SMEs, as well as the development of two analytical tables reflecting the relationship between digital technologies and specific SDGs. In conclusion, it is emphasized that digital transformation can act not just as a tool, but as a system-forming factor of sustainable development, provided a balanced government policy, adequate staff qualifications and attention to the risks of digital inequality.