Анотація
The article provides scientific and methodological provisions for determining the strategic behaviour of an enterprise to implement socially responsible practices, compliance with which ensures the objectivity of management decisions in the field of their socially responsible activities. In order to determine the strategic behaviour of an enterprise in terms of implementation of socially responsible practices, a scientific and methodological approach is substantiated, based on the analysis of the gap between the level of implementation of the Sustainable Development Goals (SDGs) by an enterprise and the activity of these processes at the industry level. To identify the implementation of the SDGs at enterprises, the implementation rate was used, calculated on the basis of a set of single indicators using the binary assessment method for organisational support, systematic implementation and the complexity of the results of socially responsible programmes and projects. For defining the activity of implementation of the principles of sustainable development in the practice of enterprises, the article proposes to use an integral indicator calculated on the basis of comparison of the rate of change of single indicators of costs related to socially responsible practices for enterprises of a particular industry and enterprises of the economy as a whole. For the purpose of definition of the enterprise's strategic position with regard to implementation of the principles of social responsibility, a two-dimensional matrix with 5×5 parameters was developed, built using complex indicators of implementation of the SDGs and activity of their implementation. Depending on the position held by the enterprise in the matrix "implementation of the SDGs - activity of implementation of the principles of sustainable development by enterprises in the industry", recommendations on the strategic behaviour of the enterprise in the field of implementation of socially responsible practices have been developed. The use of the developed scientific and methodological approach based on the data of enterprises operating in the food production sector allowed to offer recommendations on their optimal behaviour in the development of socially responsible programmes and projects.
Посилання
KPMG 2023 CEO Outlook, available at: https://kpmg.com/ua/uk/home/insights/2023/10/kpmg-global-ceo-outlook-survey.html#esg
World Investment Report 2023. Investing in sustainable energy for all, Available at: https://unctad.org/system/files/official-document/wir2023_en.pdf
RepTrak ESG. What is ESG? available at: https://www.reptrak.com/reptrak-platform/esg-intelligence
SDG Compass, available at: https://sdgcompass.org/wp-content/uploads/2015/12/019104_SDG_Compass_Guide_2015.pdf
Claro, P. B. D. O. and Esteves, N. R. (2021), Sustainability-oriented strategy and sustainable development goals. Marketing Intelligence & Planning, vol. 39(4), рр. 613–630.
Nasir, S.B., Ahmed, T., Karmaker, C. L., Ali, S. M., Paul, S. K. and Majumdar, A. (2022), Supply chain viability in the context of COVID-19 pandemic in small and medium-sized enterprises: implications for sustainable development goals. Journal of Enterprise Information, Management, vol. 35, no. 1, pp. 100–124. DOI: https://doi.org/10.1108/JEIM-02-2021-0091
Van Der Waal, J. W., Thijssens, T., and Maas, K. (2021), “The innovative contribution of multinational enterprises to the Sustainable Development Goals”, Journal of Cleaner Production, vol. 285, available at: https://www.sciencedirect.com/science/article/pii/S0959652620353646
Diaz-Sarachaga, J. M. and Ariza-Montes, A. (2022), The role of social entrepreneurship in the attainment of the sustainable development goals, Journal of Business Research, vol. 152, рр. 242–250.
Hu, X., Khan, S. M., Huang, S., Abbas, J., Matei, M. C. and Badulescu, D. (2022), “Employees’ green enterprise motivation and green creative process engagement and their impact on green creative performance”, International Journal of Environmental Research and Public Health, vol. 19(10), available at: https://www.mdpi.com/1660-4601/19/10/5983
Grant, R. M. (2021), Contemporary strategy analysis. John Wiley & Sons, available at: https://www.homeworkforyou.com/static_media/uploadedfiles/Contemporary%20Strategy%20Analysis%20-%20Robert%20M.%20Grant.pdf
Fabozzi, F. J. and Fabozzi, F. A. (2021), Bond markets, analysis, and strategies. MIT Press, available at: https://www.academia.edu/35757607/ Textbook_Frank_J_Fabozzi_Bond_Markets_Analysis_and_Strat
Mengyuan, Li and Xin, Gao (2022), “Implementation of enterprises’ green technology innovation under market-based environmental regulation: An evolutionary game approach”, available at: https://www.sciencedirect.com/science/article/abs/pii/S0301479722001438
Vishwanathan, P., Van Oosterhout, H., Heugens, P. P., Duran, P. and Van Essen, M. (2020), Strategic CSR: A concept building meta-analysis. Journal of Management studies, vol. 57(2), рр. 314–350.
Jelonek, D., Tien, N. H., Dao, M. T. H. and Minh, D. T. (2022), Comparative analysis of business strategy of Vietnamese real estate developers: the use of Hoffer matrix. International journal of multidisciplinary research and growth evaluation, vol. 3(1), рр. 197–204.
Tsentr «Rozvytok korporatyvnoi sotsialnoi vidpovidalnosti», Available at: https://csr-ukraine.org/
Vnesok ukrainskoho biznesu v realizatsiiu Ukrainoiu Tsilei staloho rozvytku 2016–2020, available at: https://csr-ukraine.org/wp-content/uploads/2020/12/Vpliv-biznesu-na-CSR.pdf
Tsili staloho rozvytku, available at: https://business.diia.gov.ua/handbook/sustainable-development-goals/cili-stalogo-rozvitku
Derzhavna sluzhba statystyky Ukrainy, available at: https://www.ukrstat.gov.ua
KPMG 2023 CEO Outlook. URL: https://kpmg.com/ua/uk/home/insights/2023/10/kpmg-global-ceo-outlook-survey.html#esg
World Investment Report 2023. Investing In Sustainable Energy For All. URL: https://unctad.org/system/files/official-document/wir2023_en.pdf
RepTrak ESG. What is ESG? URL: https://www.reptrak.com/reptrak-platform/esg-intelligence
SDG Compass. URL: https://sdgcompass.org/wp-content/uploads/2015/12/019104_SDG_Compass_Guide_2015.pdf
Claro P.B.D.O., Esteves N.R. Sustainability-oriented strategy and sustainable development goals. Marketing Intelligence & Planning. 2021. Vol. 39(4). P. 613–630.
Nasir S.B., Ahmed T., Karmaker C.L., Ali S.M., Paul S.K., Majumdar A. Supply chain viability in the context of COVID-19 pandemic in small and medium-sized enterprises: implications for sustainable development goals. Journal of Enterprise Information. Management. 2022. Vol. 35, № 1. P. 100–124. DOI: https://doi.org/10.1108/JEIM-02-2021-0091
Van Der Waal J.W., Thijssens T., Maas K. The innovative contribution of multinational enterprises to the Sustainable Development Goals. Journal of Cleaner Production. 2021. Vol. 285. URL: https://www.sciencedirect.com/science/article/pii/S0959652620353646
Diaz-Sarachaga J.M., Ariza-Montes A. The role of social entrepreneurship in the attainment of the sustainable development goals. Journal of Business Research. 2022. Vol. 152. Р. 242–250.
Hu X., Khan S.M., Huang S., Abbas J., Matei M.C., Badulescu D. Employees’ green enterprise motivation and green creative process engagement and their impact on green creative performance. International Journal of Environmental Research and Public Health. 2022. Vol. 19(10). URL: https://www.mdpi.com/1660-4601/19/10/5983
Grant R.M. Contemporary strategy analysis. 2021. URL: https://www.homeworkforyou.com/static_media/uploadedfiles/Contemporary%20Strategy%20Analysis%20-%20Robert%20M.%20Grant.pdf
Fabozzi F.J., Fabozzi F.A. Bond markets, analysis, and strategies. 2021. URL: https://www.academia.edu/35757607/ Textbook_Frank_J_Fabozzi_Bond_Markets_Analysis_and_Strat
Mengyuan Li, Xin Gao. Implementation of enterprises’ green technology innovation under market-based environmental regulation: An evolutionary game approach. 2022. URL: https://www.sciencedirect.com/science/article/abs/pii/S0301479722001438
Vishwanathan P., Van Oosterhout H., Heugens P.P., Duran P., Van Essen M. Strategic CSR: A concept building meta-analysis. Journal of Management studies. 2020. Vol. 57(2). Р. 314–350.
Jelonek D., Tien N.H., Dao M.T.H., Minh D.T. Comparative analysis of business strategy of Vietnamese real estate developers: the use of Hoffer matrix. International journal of multidisciplinary research and growth evaluation. 2022. Vol. 3(1) Р. 197–204.
Центр «Розвиток корпоративної соціальної відповідальності». URL: https://csr-ukraine.org/
Внесок українського бізнесу в реалізацію Україною Цілей сталого розвитку 2016–2020 рр. URL: https://csr-ukraine.org/wp-content/uploads/2020/12/Vpliv-biznesu-na-CSR.pdf
Цілі сталого розвитку. URL: https://business.diia.gov.ua/handbook/sustainable-development-goals/cili-stalogo-rozvitku
Державна служба статистики України. URL: https://www.ukrstat.gov.ua