Anna V. LYZHOVAKazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation anna.goshunova@mail.ru ORCID id: not available
Subject. This article focuses on the issues of improving the practical aspects of assessing the sustainable development of an organization, taking into account the relationship between external and internal factors and their compliance with the criteria of long-term sustainability. Objectives. The article aims to develop methodological approaches to assessing the sustainable development of an organization on the basis of identifying the relationship between internal and external factors of stability of an economic entity to determine key indicators affecting the types of capital. Methods. For the study, we used generalization, comparison, analysis and synthesis, a systems approach, and questionnaire. Results. The article describes the relationship between the factors of the business environment and the elements of financial, human and natural capitals of an economic entity, which is the basis for the identification of priority assessment indicators in the context of managing the sustainable development of an organization. It proposes to improve the methodology for assessing the level of sustainability of the projects being implemented by an economic entity based on the calculation of a complex indicator demonstrating the expected contribution of each project to the financial, human and natural capitals of the organization. Conclusions and Relevance. The proposed methodology for evaluating the projects being implemented from the standpoint of their contribution to financial, human and natural capitals on the basis of the calculation of a complex indicator establishes the impact of projects on the change in the level of stability of the organization. The information obtained at the stage of assessing the sustainability of the projects being implemented contributes to the development of mechanisms for managing the level of development of an economic entity. The results of the study can serve as a substantiation of organizational recommendations for managing the sustainable development of an economic entity.
Keywords: sustainable development, relationship between external and internal factors, financial capital, human capital, natural capital, project, integrated assessment
References:
Kal'nitskaya I.V., Burmistrova N.A., Maksimochkina O.V. Modelirovanie finansovogo sostoyaniya organizatsii v kontekste ustoichivogo razvitiya. V kn.: Aktual'nye problemy finansov v ekonomike i sotsial'noi sfere: monografiya [Modeling the financial condition of an organization in the context of sustainable development. In: Actual problems of finance in the economy and social sphere: a monograph]. Omsk, Obrazovanie-Inform Publ., 2018, pp. 7–17.
Mikhailova N.V., Fedorova L.A. [ISO 26000: towards sustainable development and high quality of life]. Vek kachestva, 2012, no. 3, pp. 26–31. (In Russ.) URL: Link
Tychinina N.A., Tsyganova I.Yu. [Management reporting in the system of information and analytical support for the management of sustainable development of the enterprise]. Finansovaya ekonomika = Financial Economics, 2021, no. 4, pp. 212–217. (In Russ.) URL: Link
Gudozhnikova E.V. [Analysis of development trends in foreign integrated reporting]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal, 2021, no. 2, pp. 38–43. (In Russ.) URL: Link
Osipova R.G. [Development of a unified model for forming corporate reporting of commercial organizations]. Upravlencheskii uchet = Management Accounting, 2021, no. 8-2, pp. 402–409. (In Russ.) URL: Link
Sapozhnikova N.G., Al-Khalfi H.Kh.K. [Corporate standards and integrated reporting]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2022, vol. 3, no. 7, pp. 105–114. (In Russ.) URL: Link
Ursul A.D. [Digitization and education for steady development: the prospects of interconnection in the evolution process]. Znanie. Ponimanie. Umenie, 2020, no. 2, pp. 39–54. (In Russ.) URL: Link
Lyubushin N.P., Babicheva N.E. [Using the tools of economic analysis in the assessment of sustainable development]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2023, vol. 22, iss. 10, pp. 1864–1887. (In Russ.) URL: Link
Volkov V.V., Khudyakova T.A. [An integrated method for assessing the economic sustainability of industrial sector enterprises]. Vestnik Yuzhno-Ural'skogo gosudarstvennogo universiteta. Seriya: Ekonomika i menedzhment = Bulletin of South Ural State University. Series: Economics and Management, 2022, vol. 16, no. 23, pp. 58–65. (In Russ.) URL: Link
Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Developing capital accounting practices in the integrated reporting system of agricultural organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 8, pp. 906–921. (In Russ.) URL: Link
Dem'yanova O.V., Badrieva R.R. [Features of industry 4.0 projects in the energy sector]. Vestnik Permskogo natsional'nogo issledovatel'skogo politekhnicheskogo universiteta. Sotsial'no-ekonomicheskie nauki = PNRPU Sociology and Economics Bulletin, 2022, no. 3, pp. 161–175. (In Russ.) URL: Link
Kogdenko V.G., Mel'nik M.V. [Integrated reporting: formation and analysis issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 10, pp. 2–15. URL: Link (In Russ.)
Batyrova N.S. [Methodological framework for developing and implementing the sustainable development strategy of an economic entity]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2014, vol. 13, iss. 44, pp. 14–25. (In Russ.) URL: Link
Sungatullina L.B., Kuznetsova D.S. [The importance of integrated reporting for building a steady developing business]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2024, no. 3, pp. 13–19. URL: Link (In Russ.)
Efimova O.V. [Information on risks in the field of sustainable development and its disclosure in corporate reporting for interested users]. Auditorskie vedomosti = Audit Journal, 2023, no. 1, pp. 188–191. (In Russ.)
Bzhasso A.A., Kozyubro T.I. [The concept of sustainable development of the company: methodological approaches, models]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk = International Journal of Humanities and Natural Sciences, 2021, no. 3-1, pp. 19–22. URL: Link (In Russ.)
Koryakov A.G. [Theoretical aspects of the formation of organizational and economic management tools for industrial enterprises]. Innovatsii i investitsii = Innovation and Investment, 2023, no. 12, pp. 135–139. (In Russ.)
