BUSINESS INFORM №12-2018

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Section: Economic Theory
UDC 330.35
Zaіtseva L. O.
The «Sustainable Development»: Theoretical Aspect (p. 15 - 20)
The article is aimed at researching the theoretical aspect of promoting the conception of sustainable development of society and business environment. The article analyzes the works of reputed Ukrainian economists on the subject of interpretation of the concept of «sustainable development». The ambiguity of views on the use of basic concepts is underlined. The necessity of uniting economic, social and ecological aspects for realization of the conception of sustainable development is substantiated. The indicated means to achieve the objectives of the conception of sustainable development are presented as a mechanism for interacting with each other economic, social, environmental aspects at the global, regional and corporate levels. The conditions of compliance with indicators of sustainable regional development are listed. It is specified that the management should use non-financial indicators for full and transparent disclosure of ecological and social aspects of activity of economic entities. Prospect for further research in this direction is identification of indicators providing to assess the level of sustainable development.
Keywords: concept of sustainable development, indicators of sustainable development, non-financial indicators, economic, social, ecological aspects, corporate social responsibility.
Tabl.: 1. Bibl.: 21.

Zaіtseva Liudmyla O. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Accounting and Banking, Luhansk Taras Shevchenko National University (3 Kovalia Str., Poltava, 36003, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zaіtseva, Liudmyla O. (2018) “The «Sustainable Development»: Theoretical Aspect.” Business Inform 12:15–20.

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