Book
Устойчивое развитие социально-экономических систем: целевые ориентиры и практика достижения
The monograph presents the results of a comparative assessment of the achievement of the Sustainable Development Goals, describes global and domestic trends and imbalances. The paper also considers the development of public non-financial reporting as one of the ways to assess the impact of enterprise performance on society and the environment, and examines circular business models that allow transforming the economy and ensuring its sustainable development. The final part of the monograph presents the results of a study of the attitude of households to environmental projects, describes the factors that affect the willingness of citizens to participate in environmental projects.
The concept of sustainable development (SD) is aimed at preserving life on Earth and ensuring a decent level of life for the present and future generations. It is based on the values of conservation of natural resources, responsible consumption and ethical business practices, and confronts modern global challenges. The transition to SD implies a revision of existing values in the economics, ecology and social life of society. In this regard, education plays the most important role because it is responsible for the formation of the attitudes of the younger generation, and progress in the transformation of formal and informal institutional frameworks. In order to realize these processes, The UN has developed the global program "Education for Sustainable Development (ESD)" and formulated one of the specialized goals in the system of seventeen sustainable development goals approved by the UN for 2016-2030. Higher education plays a special role there, since it not only creates and disseminates knowledge about SD, but also influences the process of making future decisions by managers of various levels. In this context, the concept of “sustainable university” is becoming highly relevant and the experience of its practical implementation is gaining special importance. The purpose of this work is to overview the research papers of Russian and foreign authors to identify the specific features of a sustainable university as a necessary element of ESD.
Sustainable development, declared at the World Summit in Rio de Janejro in 1992, gradually became a landmark of economic policy for numerous leading countries of the world. Initiative belongs not only to the states but also to private sector in the form of big companies that wish to demonstrate their sustainability and reliability as partners, including not only financial, but environmental and social successes.
In order to develop common approach for reflecting environmental and social activities in corporate reports an international sr=tandard was developed - Global reporting initiative (GRI).
The main aim of GRI is to attain sustaibnable economy in the global scale when companies ensure reaching of relevant economic, environmental and social indicators, as well as adequate level of management system and transparent reporting.
The article also contain characteristics of environmental component of non-financial reporting according to the international standard.
In the systems of circular economy, designed to regenerate themselves, the products retain their value added for as long as possible and there is no waste. When a product reaches the end of the life cycle, the resources remain within the economic system, so they can be reused several times for production purposes and thus create new value. From this point of view, the Italian regions present strong gaps regarding the implementation of both the recovery processes and treatment processes and, consequently, different entrepreneurial tissues emerge relatively to the recycling industry. This paper develops a proposal aimed to optimize the process of treatment and recycling of special and hazardous waste through an industrial system of "glass ceramization" and the realization of tiles of inert material used in the market of public decoration or construction. In such a way, our industrial waste management systems will become a driving force of the economy and innovation.
The article present of a model of sustainable development of the largest companies in the region and in the territory. The model allows evaluating the sustainable character of a company's development through comparison of the planned and real data, and to discover its non-balanced dynamics.
Importance and Methods Article is devoted to revealing the author's approach and methodological tools to measure sustainable development of industrial enterprises. Proposed combination of static and dynamic approach significantly expands the possibilities of methodical evaluation, allowing more deep justification of the pattern of management solutions on sustainable development of industrial enterprise.
Results The article presents the results of testing the author's methodological tools on the example of three industrial enterprises of Perm. The authors calculated the individual indicators of sustainable development at the economic, environmental and social spheres, and then defined their static reference values, and then, in dynamics, calculated the rate of change and built dynamic standards with their use. Then the calculation was made on group static and dynamic indicators for each area and integrated static and dynamic indices. Combining static and dynamic evaluations allowed displaying the pattern of each company’s position in the matrix of complex evaluation of the level of sustainable development of industrial enterprise.
Conclusions The research has shown that the positions of the analyzed companies are concentrated in the quadrant of the matrix, which is characterized by a balanced tempo characteristics in dynamics, it also revealed discrepancies between the actual values of indicators and their normative (or recommended) values in static. To overcome the situation, management decisions need to be made to improve the indicator values, to bring them to the normative level, while maintaining balanced tempo characteristics of the indicators over time. Each of the investigated companies has been proposed a number of practical recommendations, briefly reflected in the present article.
The present article aims to analyze the degree of modern business ethics practices like corporate social responsibility and corporate governance in Russian enterprises.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.