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PROBLEMS OF MODERN ECONOMICS, N 1 (81), 2022
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Tanichev A. V.
Assistant Professor, Chair of Economics, Organization, and Enterprise Management, D.F. Ustinov Baltic State Technological University (“Voenmeh”) (St. Petersburg), PhD (Economics)

Some aspects of the management sustainability mechanism (Russia, St. Petersburg)
The article focuses on the theme of management sustainability, which has not yet enjoyed a broad discussion in the academic circles. This factor defines its topical character, especially against the attention paid to this theme in foreign scholarship. The article foregrounds the terminological paradigm of sustainable development, where one often observes a semantic discrepancy between Russian and English terminology. In particular, the author discusses the notions of strong and weak sustainability, with the latter being more suitable for realistic programs and policy development in the sphere of sustainable development. The author describes the basic tools of sustainability and their application in various subdivisions of economic units, offers a dynamic model of sustainability management that involves sensors (non-financial reporting, audit of sustainability) and sustainability drivers (ESG investment schemes) — similar to the system of automatic regulation. The article also presents a short review based on the publication of The Big Four accounting firms with regard to development and application of the key sustainability metrics. The article is accompanied by a broad reference apparatus that will help researchers investigating similar problematics, especially students.
Key words: sustainability driver, sustainability indices, sustainability management, multi-capital approach, sustainability sensor, “six capitals” theory
Pages: 97 - 103



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