FINANCIAL ASPECT OF IMPLEMENTING THE CONCEPT OF SUSTAINABLE DEVELOPMENT
https://doi.org/10.35266/2312-3419-2023-1-30-37
Abstract
An important element in strategic and operational planning, as well as in determining the positioning of an enterprise in market conditions, is an assessment of the sustainable development of companies. A sufficient level of assessment and forecasting of financial and economic indicators allows enterprises to identify key elements and opportunities for implementing the concept of sustainable develop-ment, which nowadays is a necessary and fundamental component and the basis for improving the efficiency of functioning. The article demonstrates an analysis of methods for assessing the financial and economic component of sustainable development. The authors are focused on the financial sector of the Environmental, Social, and Governance approach, as well as on the comparison of the author’s sustainable development methods as the most important component of the functioning of a modern enterprise.
About the Authors
M. I. Imamverdieva
Surgut State University, Surgut
Russian Federation
Russian Federation
Senior Lecturer
E-mail: imamverdieva.mi@gmail.com
A. O. Bubnova
The Russian Presidential Academy of National Economy and Public Administration, Moscow,
Russian Federation
Russian Federation
Master’s Degree Student
E-mail: bubnovaalyona@yandex.ru
References
1. Национальная зеленая методология и особенности ее применения. URL: https://pravo-ros.ru/doc/ GreenQAv09.pdf (дата обращения: 18.01.2023).
2. Khoshnava S. M., Rostami R., Zin R. M. et al. Green Efforts to Link the Economy and Infrastructure Strategies in the Context of Sustainable Develop-ment. Energy. 2020. Vol. 193. P. 116759. DOI 10.1016/j.energy.2019.116759.
3. Aparicio J., Kapelko M. Enhancing the Measurement of Composite Indicators of Corporate Social Performance. Social Indicators Research. 2019. Vol. 144, No. 6. P. 807–826. DOI 10.1007/s11205-018-02052-1.
4. Kyaw K., Pindado J., de-la-Torre C. Disentangling the Bidirectional Relationships across the Corporate Sustainable Development Indicators. Social Indica-tors Research. 2022. Vol. 163, No. 1. Р. 297–320.
5. Отчет в области устойчивого развития – 2020. URL: https://www.rosneft.ru/upload/site1/document_file/Rosneft_CSR2020_RUS.pdf (дата обращения: 15.01.2023).
6. Годовые отчеты // Сургутнефтегаз : офиц. сайт. URL: https://www.surgutneftegas.ru/investors/ essen tial_information/reporting/godovye-otchety/ (дата обращения: 15.01.2023).
7. Отчет об устойчивом развитии группы «Лукойл» – 2020. URL: https://lukoil.ru/FileSystem/ 9/555493.pdf (дата обращения: 15.01.2023).
8. Хомяченкова Н. А. Современные аспекты мониторинга устойчивого развития промышленного предприятия: методика и практика // Экономич. исслед. 2010. № 2. С. 1–15.
9. Кузнецов С. В. Факторы и инструменты оценки уровня устойчивого развития промышленного предприятия : автореф. дис. … канд. экон. наук. Екатеринбург, 2019. 27 с.
10. Денисов К. А. Методы формирования стратегии устойчивого развития промышленного предприятия на инновационной основе : автореф. дис. … канд. экон. наук. СПб., 2014. 18 с.
11. Шмидт Ю. Д., Шакра М. Методика оценки устойчивости развития регионального туристского комплекса // Вестн. евраз. науки. 2019. Т. 11, № 6. URL: https://esj.today/102ECVN619.html (да-та обращения: 15.01.2023).
12. Elhuni R. M., Ahmad M. M. Key Performance Indicators for Sustainable Production Evaluation in Oil and Gas Sector. Procedia Manufacturing. 2017. Vol. 11. P. 718–724. 1
13. Fan C., Carrell J. D., Zhang H.-C. An Investigation of Indicators for Measuring Sustainable Manufacturing. Proceedings of the 2010 IEEE International Symposium on Sustainable Systems and Technology. 2010. P. 1‒5.
14. Tanzil D., Beloff B. R. Assessing Impacts: Overview on Sustainability Indicators and Metrics. Environmental Quality Management. 2006. Vol. 15, No. 4. P. 41–56.
15. Алетдинова А. А., Бабкин А. В., Булатова Н. Н. и др. Теория устойчивого развития экономики и промышленности. СПб. : Санкт-Петербург. Политех. ун-т Петра Великого, 2016. 756 с. DOI 10.18720/IEP/2016.1.
16. Bossel H. Indicators for Sustainable Development: Theory, Method, Applications. Winnipeg : International Institute for Sustainable Development, 1999. Р. 138.
17. Radu M. Empirical Study on the Indicators of Sustainable Performance – The Sustainability Balanced Scorecard, Effect of Strategic Organizational Change. Amfiteatru Economic. 2012. Vol. 14, No. 32. P. 451–469.
18. Hubbard G. Measuring Organizational Performance: Beyond the Triple Bottom Line. Business Strategy and the Environment. 2009. Vol. 18, No. 3. P. 177–191.
19. Hsu Y.-L., Liu C.-C. Environmental Performance Evaluation and Strategy Management Using Balanced Scorecard. Environ Monit Assess. 2010. Vol. 170, No. 1‒4. P. 599–607.
20. Scarpellini S., Aranda-Usón J., Marco-Fondevila M., Aranda-Usón A., Llera-Sastresa E. EcoInnovation Indicators for Sustainable Development: The Role of the Technology Institutes. International Journal of Innovation and Sustainable Development. 2016. Vol. 10, No. 1. P. 40–56.
Review
For citations:
Imamverdieva M.I., Bubnova A.O. FINANCIAL ASPECT OF IMPLEMENTING THE CONCEPT OF SUSTAINABLE DEVELOPMENT. Surgut State University Journal. 2023;11(1):30-37. (In Russ.) https://doi.org/10.35266/2312-3419-2023-1-30-37
Views:
124
Email this article 