Document Type : ORIGINAL RESEARCH ARTICLE
Authors
1 Department of Air Transportation Management; Faculty of Transport, Management and Logistics, National Aviation University, Ukraine
2 Department of Sociology and Mass Communications, Faculty of Geography, Tourism and Historу, Kryvyi Rih State Pedagogical University, Ukraine
3 Department of Accounting, Analysis and Audit; Institute of Economics and Management, Odesа Polytechnic National University, Ukraine
4 Department of logistics; Faculty of Transport, Management and logistics, National Aviation University, Ukraine
Abstract
BACKGROUND AND OBJECTIVES: During the disclosure of the conceptual foundations of the environmental responsibility implementation in the functioning of corporations, the need to implement such approaches to conducting business activities that will provide rational usage of nature and balanced development of the national economy in accordance with the concept of sustainable development, where economic interests will be combined with ecological and social one, was identified.
METHODS: On the basis of mathematical modeling methods and the developed algorithm, proposals regarding the implementation of economic forms of corporate environmental responsibility are substantiated. In particular, the author proposed a methodology for determining the integral indicator, which in turn makes it possible to calculate the level of corporative environmental responsibility.
FINDING: In general, only 30-40% of corporations in Ukraine are environmentally responsible. In 2022, the share of implemented quality management and environmental protection certification systems among environmentally responsible corporations was 67%. The following indicators have the most significant positive influence on the change in the implementation level of corporate environmental responsibility: the number of certified quality management and environmental protection systems by Ukrainian corporations and the amount of current corporations’ expenditures on environmental protection.
CONCLUSION: It has been suggested to stimulate the formation of corporate environmental responsibility system at the national level by developing and using effective financial and economic tools. This will make it possible to level the capabilities of corporations, introduce proven international standards and principles of environmental responsibility, and bring the national economy to the path of sustainable development.
Graphical Abstract
Keywords
- Balanced development
- Consumer-oriented businesses
- Environmental responsibility
- Integral indicator
- Rational nature usage
Main Subjects
OPEN ACCESS
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