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Corporate Sustainability Development Financing as a Factor in Achieving the Sustainable Development Goals

  • Anna Rumyantseva,
  • Olga Tarutko

摘要

The creation of an effective system of sustainable development at the corporate level requires the definition of indicators affecting it, as well as the place of such a system in the overall system of corporate governance. The article objective is to develop corporate sustainability concept for enterprises in Russian Federation by identifying a list of micro-level sustainable development goal indicators. The corporate sustainability concept is that the sustainable development goals can be achieved be ensuring sustainable development of the business sector. In other words, sustainability of countries and/or regions is in close interrelation and interdependence with the sustainability of the business sector, which is determined by the structural level approach. The list of sustainable development goal (SDG) indicators in Russian Federation is intended to monitor the achievement of these goals at the macro level. The content of the structural level approach, as well as the interest of the business sector in increasing efficiency and customer loyalty, determines the need to identify sustainable development indicators applicable at the corporate level. This article identifies a list of corporate sustainability indicators for enterprises of the Russian Federation, organizes them in groups, determines the procedure for applying such indicators at the corporate level, as well as their place in the overall enterprise management system.