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  • Ескіз
    Документ
    Socially responsible management and good practice
    (2022) Berezyanko, Tamara; Sheremet, Oleg; Halytsia, Ihor; Zienina-Bilichenko, Antonina; Marshalenko, Marianna
    The relevance of the study is due to the need for a detailed research of the impact of socially responsible management and good practice on the performance of small, medium and large enterprises. In this regard, this article aims to identify the relationship between socially responsible management, good practice and economic growth of enterprises; the purpose of this study is to analyse and assess the impact of socially responsible management and good practice on various performance indicators of enterprises. Achieving this purpose requires solving a number of tasks, the content of which reflects the sequence of research stages: to study the theoretical and methodological aspects of the impact of socially responsible management and good practice on performance indicators of enterprises; to analyse the main world trends in the application of socially responsible management and good practice; to study the experience of advanced countries in the implementation of socially responsible management; to develop methodological approaches to assessing the impact of socially responsible management and good practice on the performance of enterprises; to develop a set of proposals for attracting socially responsible management methods for government bodies. The leading method to study this problem is the method of systems analysis which was used to study the idea of socially responsible management as a complex multicomponent structure that should be involved and operate in an unstable political and economic situation. The process of writing this article also involved such research methods as the method of logical analysis, comparative analysis, methods of synthesis and deduction, the method of classification, the method of surveying respondents. The article presents the results of the study in tables and figures that reflect the levels of application of socially responsible management methods, their impact and advantages; internal and external stakeholders in the company's activities; components of balanced socially responsible management; survey results of respondents. The article materials are of practical value for entrepreneurs, managers, teachers and students in the field of management and human relations.
  • Ескіз
    Документ
    Formation of information support for effective management of sustainable development of the organization
    (2021) Budko, Oksana; Voronina, Alevtyna; Karavan, Nataliia; Zienina-Bilichenko, Antonina; Kucher, Marharyta
    The article explores the formation of information support for the management of sustainable development of an organization. The essence of accounting policy as an instrument of information support, which considers the economic, environmental, and social aspects of sustainable development, is explored. The accounting policy goals, implemented through the implementation of tasks in the context of subsystems of accounting and analytical support for sustainable development (accounting, analytical, and subsystems for providing non-financial information), have been determined. The legal regulation levels of its formation and implementation (international, state, sectoral, and microlevels) have been established. The accounting policy components (organizational, methodological, technical) and their content have been determined. The stages of formation and implementation of accounting policies (preparatory, main, final) have been substantiated. The proposed methodology for assessing the quality of accounting policies for the formation of information support for an organization's sustainable development was based on clear criteria. The accounting policy elements have been determined, which should be assessed in detail when determining the level of its quality. The necessity of forming the organization's accounting policy taking into account the factors of sustainable development to effectively manage the economic, environmental, and social aspects of the activity, has been proved. The practical significance of the results obtained lies in the possibility of applying the developed methodology for the quality of accounting policy when forming
  • Ескіз
    Документ
    Perspectives of application of innovative resource-saving technologies in the concepts of green logistics and sustainable development
    (2020) Ostapenko, Olga; Savina, Nataliia; Mamatova, Leila; Zienina-Bilichenko, Antonina; Selezneva, Olha
    У статті розглядаються перспективи застосування інноваційних технологій ресурсозбереження в концепціях зеленої логістики та сталого розвитку. Оцінка перспектив застосування інноваційних ресурсозберігаючих технологій в Україні здійснювався з урахуванням основних цілей сталого розвитку, тенденції розвитку сталої енергетики та паливно-енергетичного комплексу України у напрямку європейської інтеграції, що забезпечує зменшення викидів парникових газів та збільшення використання нетрадиційних та відновлюваних джерел енергії. Дослідження ілюструє застосування принципів та цілей концепції зеленої логістики з метою підвищення рівня енергоекономічної ефективності в секторі енергетики України із застосуванням енерго- та ресурсозберігаючих, екологічно безпечних та економічно ефективних інноваційних технологій. The paper considers the prospects for the application of innovative resourcesaving technologies in the concepts of green logistics and sustainable development. Assessment of the perspectives of application of innovative resource-saving technologies in Ukraine was carried out with taking into consideration the main goals of sustainable development, tendencies of development of sustainable energy and fuel and energy complex of Ukraine in the direction of European integration, ensuring reduction of greenhouse gas emissions and increasing the use of non-traditional and renewable energy sources. The study illustrates the application of principles and objectives of the concept of green logistics in order to increase the level of energy-economic efficiency of the energy sector of Ukraine with the application of energy- and resource-saving, environmentally safe and cost-effective innovative technologies.