Аннотация:
BACKGROUND AND OBJECTIVES: During the disclosure of the conceptual foundations
of the environmental responsibility implementation in the functioning of corporations,
the need to implement such approaches to conducting business activities that will
provide rational usage of nature and balanced development of the national economy
in accordance with the concept of sustainable development, where economic interests
will be combined with ecological and social one, was identified.
METHODS: On the basis of mathematical modeling methods and the developed
algorithm, proposals regarding the implementation of economic forms of corporate
environmental responsibility are substantiated. In particular, the author proposed a
methodology for determining the integral indicator, which in turn makes it possible to
calculate the level of corporative environmental responsibility.
FINDINGS: In general, only 30-40% of corporations in Ukraine are environmentally
responsible. In 2022, the share of implemented quality management and environmental
protection certification systems among environmentally responsible corporations was
67%. The following indicators have the most significant positive influence on the change
in the implementation level of corporate environmental responsibility: the number
of certified quality management and environmental protection systems by Ukrainian
corporations and the amount of current corporations’ expenditures on environmental
protection.
CONCLUSION: It has been suggested to stimulate the formation of corporate
environmental responsibility system at the national level by developing and using
effective financial and economic tools. This will make it possible to level the capabilities of
corporations, introduce proven international standards and principles of environmental
responsibility, and bring the national economy to the path of sustainable development.