Обгрунтування економічного інструментарію сталого розвитку підприємства машинобудівної галузі

Abstract

У дисертації за допомогою трендового аналізу виявлені часові закономірності еволюції суспільного інтересу до економічного інструментарію сталого розвитку у взаємозв’язку з найбільш важливими суспільно-економічними трансформаціями та регуляторними інтервенціями; здійснений бібліометричний і компаративний аналіз для виявлення змістовно-контекстуальних взаємозв’язків у розвитку категоріальнопонятійного апарату інструментарію сталого розвитку; удосконалені методичні засади дослідження результативності економічного інструментарію сталого розвитку машинобудівних підприємств у контексті досягнення Цілей сталого розвитку; удосконалені методичне підґрунтя визначення грошового еквіваленту екстерналій як об’єкту застосування економічного інструментарію сталого розвитку машинобудівних підприємств; удосконалене формування інструментарію забезпечення сталого розвитку машинобудівних підприємств з урахуванням впливу індикаторів на прибуток; удосконалені практичні підходи до формування стратегії управління машинобудівних підприємств з урахуванням Цілей сталого розвитку.

In this study economic tooling of sustainable development was improved to achieve the goals of the sustainable development and ensure the profitability of the machine-building company, to deepen the scientific basis of internalization of negative externalities with the help of economic tooling of sustainable development of machine-building company. The content and evolution of the concept of sustainable development are analysed in the work: the initiatives of the Club of Rome, the models of Forrester and Meadows, the Bruntland Commission. In the work the sustainable development is understood as a type of development that meets the needs of the current generation without compromising the capabilities of future generations. The derivative terminology "economy of sustainability" and "sustainable" is investigated in the work, system connections within the categorical-conceptual apparatus of the researched subject are defined. The role and place of mechanical engineering to ensure the sustainable development of Ukraine and Europe (on the example of Finland, Switzerland and Germany) are investigated. Taking into account that in many regions of Ukraine machine-building companies are budget-generating, the issues of sustainable development of machine-building company have been studied in connection with the areas of providing sustainable development to local communities. In this context, the formation of sustainable development strategies and programs in accordance with the pan-European Blue Competence Initiative acquires special significance for Ukrainian machine-building company. With the help of trend analysis (Google Trends toolkit) the evolution of public interest in economic tooling of sustainable development (both market and state) for 2016– 2021 was studied. The interference of the identified trends with the most important socio-economic transformations and regulatory interventions allowed to identify and formalize the temporal patterns of development of economic tooling of sustainable development. In order to substantiate the content-contextual relationships in the development of the conceptual and categorical apparatus of economic tooling of sustainable development, the work systematically combines bibliometric (VOSviewer toolkit v. 1.6.17) and comparative (co-occurance) analysis. The basis of research were scientific publications for 2015– 2020 in publications indexed by the scientometric database Scopus. This study was conducted on the example of internalization of externalities as an effective economic tool for providing sustainable development. The systematization of state instruments of the sustainable development within two groups – administrative and financial, on the example of internalization of externalities, their specificity in the context of stimulating sustainable development of machine-building company is determined. Thus, in particular, the advantages of the standards are the high speed of response of enterprises – recipients of pollution, and the disadvantages – the complexity of the procedures for accounting for environmental damage. Fiscal instruments are identified as the most relevant for influencing the management of both negative and positive externalities. Market instruments of sustainable development is studied within three groups: organizational and economic, social and ecological instruments. The example of internalization of externalities proved the high relevance of the development of corporate social responsibility and trade in pollution rights, the need to take into account the characteristics of sources of pollution, the formalization of guarantees to achieve the targeted quality of the environment. The paper substantiates the possibility of using each of the tools of the sustainable development of machine-building company to achieve the relevant goals of the sustainable development. The example of Goal 8 "Decent Work and Economic Growth" and Goal 9 "Industry, Innovation and Infrastructure" deepens the methodological framework for determining the impact of tools such as "investing in capital" and "digitalization of business" on the effectiveness of each Goal. Systematization of scientific research has shown that the problem of determining the monetary equivalent of economic, social and environmental externalities remains unsolved in the scientific community, given that most of them are non-monetary in nature. To solve it, it is important to clearly outline the range of external (in relation to the studied machinebuilding company) stakeholders who benefit (for positive externalities) or suffer losses (for negative externalities) from the economic activities of machine-building company. The tools used by the sustainable development should, on the one hand, be aimed at achieving the Goals of the sustainable development, and on the other hand – to promote the profitability of economic activities of the sustainable development. Based on the regression analysis, the direction, significance and strength of the relationship between externalities and profits are determined on the example of individual machine-building company of Ukraine. This allowed to put forward and empirically test 12 hypotheses about the impact of sustainable development indicators on the profit of machine-building company. A three-level approach to the analysis of the impact of externalities on the development of machine-building company has been developed. At the first level, the items of the consolidated balance sheet and financial statements are compared to the profit/loss of the machine-building company; on the second – comparative analysis of profit/loss taking into account the sum of the coefficients of externalities; on the third – the analysis of generalizing dynamics of change of externalities on machine-building company to the balance sum. The paper explores the areas of machine-building company management to achieve environmental, social and economic goals of the sustainable development, as well as their integration with the corporate strategy and operational management system. It is proved that one of the priority measures for Ukrainian machine-building company should be to conduct an audit of the sustainable development, the introduction of a European scheme of environmental management and audit, more active implementation of the principles of corporate social and environmental responsibility.Recommendations for dialogue with the authorities, citizens, customers and representatives of other stakeholders (stakeholders) have been developed to increase the level of social responsibility of machine-building company.