As a result of the analysis, it was found out that for the effective implementation of the financial and economic mechanism requires a comprehensive application of all methods and levers as an economic and financial mechanism. It is proposed to consider the financial and economic mechanism with a set of financial and economic methods, tools, methods and levers, which, in combination of applications, make it possible to regulate financial and economic processes and analyze the effectiveness of achieving sustainable development goals in full. Estimation of the issue of the formation of the financial and economic mechanism of the concept of sustainable development It should be noted that the purpose of the financial and economic mechanism is to create favorable conditions for sustainable development. And under the effectiveness of this mechanism, it is necessary to understand the achievement of the goals with the minimum expenses of resources and damage to the environment. Taxation of ecosystem services should be considered an effective part of the financial and economic mechanism of the concept of sustainable development, since it performs a stimulating function. The main objective of taxation of ecosystem services is to reduce emissions to the environment and ensure mobilization of funds and their direction for environmental protection. Consequently, the transformation of the financial and economic mechanism should be considered as a process of purposeful transformation of individual elements of the financial and economic mechanism against the subjects of individual levels of financing. During the analysis, the periods of transformations of financial and economic mechanisms, which include: the stage of conceptualization of sustainable development are proposed: Stage of institutionalization of sustainable development; Stage of actualization of sustainable development in the global economy. A characteristic feature of the transition to the next stage is to enhance the integration of financial instruments. With increasing and deepening of the global relationships, there was a need to provide more effective international cooperation. An impetus to cooperation between Ukraine with international financial organizations and governments of foreign states was the influence of external and internal challenges of economic, political and social character in modern conditions.
The article reviews the peculiarities of the formation of the Management Report, its structure. Based on the above, we can formulate the task of the study, which is to identify and develop the structural content of the management report, which is designed to provide a theoretical foundation for the concept of accounting and analysis in sustainable development. Suggestions for disclosure in the Report on the management of information on social and environmental aspects of the enterprise. It is established that the performance indicators of enterprises (companies) given in the Management Report are the best means of convincing the reliability of the enterprise. It is justified that the management report is useful for all stakeholders. The combination of financial and non-financial reporting will allow companies to establish a link between organizational strategy, financial performance and the components of sustainable development, including social and environmental aspects of activities. The potential of financial indicators will be highlighted by content that can be used to reveal their essence so that they are understandable to users. This includes financial statements, longterm development plans, cases, technological features of production and areas of technology improvement, etc. The components of the management report are considered on the example of the trade network of Silpo-Food LLC, which belongs to the company FOZZY GROUP. In the management report, Silpo-Food LLC also discloses environmental aspects of its activities, where it provides information on the impact of the company’s activities on ecosystems, develops environmental protection measures and takes into account the use of ecosystem services: rational use of water; greenhouse gas emissions, energy consumption, etc. In the area of “Social aspects and personnel policy” provides information on “encouragement (motivation) of employees; labor protection and safety; measures to combat corruption and bribery, etc.”. The need to form an integrated reporting model, which will provide more complete information about the activities of domestic enterprises, eliminate the shortcomings of information management system and reflect in more detail the financial risks and opportunities of economic entities.
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