利益相关者的主观评价对企业可持续发展项目选择影响的论证

M. Pashkevych, I. Pistunov, Li Huannan
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引用次数: 0

摘要

本文提出了可持续发展模式是乌克兰企业快速实现战后振兴目标的最有效途径的理由。此外,研究还证实,在乌克兰战后重建条件下,企业的可持续发展是企业社会责任与共同社会责任相结合的企业可持续发展,它可以在利益相关者的利益与企业实施可持续发展项目的能力之间取得平衡的基础上得到保证。为了提供企业的可持续发展,该研究区分了三种类型的利益相关者:对企业施加经济压力的利益相关者,对企业管理施加社会压力的利益相关者和对企业管理施加环境压力的利益相关者。建议利用聚类分析的方法确定公司利益相关者的群体共同利益,以他们希望获得的利益和他们准备为可持续发展项目做出的贡献来表达。事实证明,利益相关者对任何可持续发展项目价值的主观评价都会影响其对与企业能力相对应的可持续发展最终项目的选择。这是由于企业可持续发展项目的收益和贡献金额具有离散性,通过这些项目来确定利益相关者的群体共同利益。展示了代表利益相关者利益的可持续发展项目与满足公司能力的项目进行比较的过程,并描述了在平衡利益相关者利益和公司能力的基础上选择最终项目的科学和实际任务。分析了在社会、经济和环境领域项目实施过程中,在考虑利益相关者利益的基础上确保企业可持续发展的阶段。论证了利用模糊集的方法解决利益相关者主观评价影响下的企业可持续发展项目选择问题是可取的。创建与利益相关者努力评价相关联的模糊变量,使企业管理者能够在考虑利益相关者主观影响因素的情况下确保可持续发展项目的选择
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JUSTIFICATION OF THE INFLUENCE OF STAKEHOLDERS’ SUBJECTIVE ASSESSMENTS ON THE CHOICE OF PROJECTS FOR SUSTAINABLE DEVELOPMENT OF AN ENTERPRISE
The paper provides reasons for considering sustainable development paradigm as the most efficient and effective way for Ukrainian enterprises to achieve goals of post-war revitalization fast. Furthermore, the study substantiates that the sustainable development of enterprises, which is corporate sustainable development uniting corporate social accountability and shared social responsibility, in the conditions of post-war reconstruction of Ukraine can be ensured on the basis of achieving a balance between the interests of stakeholders and the company's ability to implement sustainable development projects. In order to provide corporate sustainable development, the study offers distinguishing three types of stakeholders: those who do economic pressures towards enterprise, those who do social pressure and those who do environmental pressures on corporate management. It is proposed to determine the group common interest of the company's stakeholders, expressed in terms of the benefits they want to receive and the contributions they are ready to make to sustainable development projects, using the method of cluster analysis. It has been proven that the subjective assessments of stakeholders regarding the value of any sustainable development project for them influence the choice of the final project of sustainable development that corresponds to the capabilities of the enterprise. This is due to the property of discreteness of the amounts of benefits and contributions to the projects of sustainable development of the enterprise, with the help of which the group common interest of stakeholders is set. The process of comparing sustainable development projects that represent the interests of stakeholders with projects that meet the company's capabilities is shown, and the scientific and practical task of choosing the final project based on the balance of stakeholders' interests and the company's capabilities is described. The stages of ensuring the sustainable development of the enterprise on the basis of taking into account the interests of stakeholders during the implementation of projects in the social, economic and environmental spheres are analyzed. It is substantiated that it is advisable to solve the task of choosing projects of sustainable development of the enterprise under the influence of subjective assessments of stakeholders using the method of fuzzy sets. Creating fuzzy variables connected to stakeholders’ assessments of endeavors allows managers of enterprises to ensure sustainable development project selection considering stakeholders’ subjective impact factor
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