КОНФЕРЕНЦІЇ ВНТУ електронні наукові видання, 
Сучасні тенденції розвитку фінансових та інноваційно-інвестиційних процесів в Україні (2024)

Розмір шрифта: 
Complementary or Competing: Examining the Relationships Between ESG Factors, SDGs, and Circular Economy
Лілія Миколаївна Благодир

Остання редакція: 2024-02-29

Анотація


The article analyses the content of the concepts of sustainable development, circular economy and ESG principles in business activities. It identifies how management practices based on ESG principles relate to the UN Sustainable Development Goals and the circular economy. The role of the ESG paradigm in the activities of Ukrainian enterprises under war conditions is determined. The expediency of combining elements of circularity in an enterprise's business model and ESG principles to achieve sustainable development goals is substantiated.

Ключові слова


business management; corporate governance; ESG principles; sustainable development; circular economy

Посилання


  1. Rouen E., Sachdev K., Yoon A. The Evolution of ESG Reports and the Role of Voluntary Standards Working Paper 23-024 URL: Harvard Business School  https://www.hbs.edu/ris/Publication%20Files/23-024_5d9ec300-5c37-4cac-9edb-bcf59650ceb4.pdf (Article access date: 21.11.2023)
  2. The Sustainable Development Goals Report, 2019 // United Nations publication issued by the Department of Economic and Social Affairs. URL: https://unstats.un.org/sdgs/report/2019/The-Sustainable-Development-Goals-Report2019.pdf (Article access date: 11.11.2023)
  3. HSE consulting group URL: https://www.hseinternational.com/news-insights/2021/7/is-esg-sustainability (Article access date: 19.01.2024)
  4. Gassmann P., Jackson-Moore W. The CEO’s ESG dilemma  URL: https://www.pwc.com/CEO-ESG-dilemma(Article access date: 02.02.2024)

Повний текст: PDF