The factor of war as a threat to sustainable development and a challenge for corporate social responsibility
Дата
2024
DOI
https://doi.org/10.3846/btp.2024.18587
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Назва журналу
Номер ISSN
Назва тому
Видавець
Vilnius Gediminas Technical University
Анотація
Abstract. The purpose of the study is to analyze the practice of involving multinational companies in achiev-ing the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 “Peace, Justice and Strong Institutions”.The research methodology involves a comparative analysis of the attitude towards the SDG leaders of sus-tainable development and MNCs that currently continue to work on the Russian market is presented. The conducted research showed that MNCs mostly recognize their impact on achieving SDG 16, but at the same time (1) they put it at a medium or low priority level; (2) emphasize justice and strong institutions. As a result of the study, it was proven that the existing approach to assessing the level of achievement of SDG 16 does not take into account modern conditions of warfare and needs to be revised.The novelty of the study lies in the further development of scientific approaches to assessment of interna-tional business contribution to SDGs achievement and promotion of sustainable peace, opposition to military aggression, as well as substantiating the need to change approaches (criteria) to assessing the achievement of SDG 16.
Опис
Ключові слова
business risks, corporate social responsibility (CSR), military aggression, multinational enterprise (MNE), SDG 16, sustainable development goals (SDGs), transfer pricing (TP)
Бібліографічний опис
The factor of war as a threat to sustainable development and a challenge for corporate social responsibility / Svitlana Korol, Olena Sobchuk, Olena Bielova, Alla Shapovalova // Business: Theory and Practice. - 2024. - Vol. 25. - No. 2. - Pp 563-573. - DOI https://doi.org/10.3846/btp.2024.18587