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Economic Analysis: Theory and Practice
 

Formation of new directions and improvement of the system of indicators in the analysis of sustainable development

Vol. 23, Iss. 5, MAY 2024

Received: 4 April 2024

Received in revised form: 15 April 2024

Accepted: 29 April 2024

Available online: 30 May 2024

Subject Heading: INTEGRATED ECONOMIC-SOCIO-ECOLOGICAL ANALYSIS

JEL Classification: O38, P52, Q35, Q42, Q54

Pages: 804–833

https://doi.org/10.24891/ea.23.5.804

Vladimir S. LEVIN Orenburg State University, Orenburg, Russian Federation
vslevin@mail.ru

https://orcid.org/0000-0003-0532-6053

Subject. The article considers unresolved theoretical and applied problems at the macroeconomic and organizational levels in the analysis of sustainable development.
Objectives. The focus is on the definition of the main directions and the system of indicators for the analysis of sustainable development.
Methods. The study employed the comparative analysis, systematization, classification, monographic method, mental maps, tools of stock market statistics.
Results. The study enhanced the methodology for the analysis of sustainable development, i.e. identified and described classification features of subjects and target audience of stakeholders, goals, directions, and projects of sustainable development, management facilities, etc., expanded the subject area due to the emergence of new directions in the development of the theory and methodology of economic analysis. The practical significance is related to the prospects for the carbon market development in Russia, and the improvement of efficiency of mechanisms and tools of carbon regulation.
Conclusions. The areas for further research are aimed at designing a system of indicators in the time-space aspect, which enables to assess the degree of concentration of pollutants in the subjects of the Russian Federation, investment potential of new exchange instruments in dynamics, characterizing their profitability and investment risk.

Keywords: project, sustainable development, indicator framework, integrated and non-financial reporting

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