The Development and Characteristics of Sustainable Finance
摘要
The article explores methodological approaches to forming criteria and indicators of sustainable finance efficiency in the context of the national economy and investment projects. The authors highlight the need for aligning goals and methodological unity in assessing economic efficiency and promoting systematic and comprehensive financial management. The principles of subordinating efficiency criteria presented in the article demonstrate how to reconcile the interests of various economic agents. The article also analyses the insufficiency of existing methodological approaches that do not consider the specifics of sustainable finance and proposes an alternative approach based on value analysis. The article emphasises the importance of quantitative measurement in determining social efficiency and effectiveness of financial transactions.