出版社:"Educator" Publishing House of Polonia University
摘要:The article explores current theoretical and practical approaches to expanded implementation of the principles of sustainable development paradigm within corporations. The essence of Sustainable Corporation and Sustainability as a factor of formation of the long-term corporation value is determined; the relationships between corporate social and financial performance are described; the existing methods for developing sustainability key performance indicators are discussed. The authors present a structural-logical scheme and algorithm of assessment of sustainable value added using indirect method. The scheme characterizes the distribution of the value among internal and external, financial and non-financial stakeholders.↓The article explores current theoretical and practical approaches to expanded implementation of the principles of sustainable development paradigm within corporations. The essence of Sustainable Corporation and Sustainability as a factor of formation of the long-term corporation value is determined; the relationships between corporate social and financial performance are described; the existing methods for developing sustainability key performance indicators are discussed. The authors present a structural-logical scheme and algorithm of assessment of sustainable value added using indirect method. The scheme characterizes the distribution of the value among internal and external, financial and non-financial stakeholders.
其他摘要:The article explores current theoretical and practical approaches to expanded implementation of the principles of sustainable development paradigm within corporations. The essence of Sustainable Corporation and Sustainability as a factor of formation of the long-term corporation value is determined; the relationships between corporate social and financial performance are described; the existing methods for developing sustainability key performance indicators are discussed. The authors present a structural-logical scheme and algorithm of assessment of sustainable value added using indirect method. The scheme characterizes the distribution of the value among internal and external, financial and non-financial stakeholders.
关键词:sustainable development; corporate social responsibility; sustainable corporation; sustainable finance; sustainable value added; stakeholder value added.
其他关键词:sustainable development; corporate social responsibility; sustainable corporation; sustainable finance; sustainable value added; stakeholder value added