Імплементація SDG у систему фінансової архітектоніки соціально відповідального підприємства

Abstract

У статті розглянуто проблему впровадження принципів сталого розвитку в систему фінансової архітектоніки соціально відповідального підприємства. Показано, що в сучасних умовах, коли значну частину виробничого потенціалу зруйновано внаслідок російської збройної агресії, його відновлення варто здійснювати на засадах формування сталого розвитку. Окреслено роль полотна фінансової архітектоніки соціально відповідального підприємства в цьому процесі

The article is devoted to the issue of implementing the sustainable development principles into the financial architectonic system of a socially responsible enterprise. Under the conditions when the production potential of Ukrainian enterprises is ruined significantly due to Russian war aggression it becomes crucial to rebuild it on a new level of quality and organization. Thus, the degradation of the potential can be turned into an opportunity to improve and adapt it to the current needs. The critical points in restructuring enterprises’ potential are the financial system, sustainable development guidelines, and the social responsibility criteria. The idea is to align the financial decisions with the SDG. The problematic part is that SDG priority has to be substantiated, as well as the use of social criteria. Such a situation can happen due to the fact that SDG and socially compliant decisions might not be financially efficient, especially in the short run. Another point is that additional profits in the short run can be utilized for implementing SDG compliant activities in the future. It makes the practical implementation of SDG a very complicated and creative process. Also, the problem of increasing the risks of corruption should be mentioned. Excessive regulation not only puts an additional burden on enterprise and society as a whole but also creates opportunities for the corrupt activities of some officials. In the meantime, a basic regulation framework is needed to ensure the environmental protection standards and the safety of products for customers. The restructuring itself will be achieved by aligning the financial decisions of an enterprise with SDG. This approach will make the transformation a gradual process and will save the enterprise from unnecessary stress. On a macroeconomic level, establishing programs to support SDG implementation activities by Ukrainian enterprises will accelerate this process. The implementation of SDG into the fabric of the financial architectonic of the enterprise will secure a sustainable way of its development. An example of successful SDG implementation is given