Search

The concept of corporate transparency in the business world is becoming a “new philosophy” in the system of communication interaction between business and stakeholders; at the same time, the most effective channel for an open dialogue is the reporting of economic entities. The demand of modern users has shifted towards the valueand risk-oriented nature of information disclosure and the possibility of using interactive tools for navigation and data visualization. Understanding this leads the professional community to an active search for new solutions to create an optimal model of public reporting and the very architecture of information support for companies. The purpose of the study is to develop an integrated concept of accounting and corporate reporting based on the principles of information transparency, ecosystem, connectivity, and manufacturability. In the course of the work, the methods of deduction and induction, logical and structural analysis, empirical research, content analysis, comparison and grouping were used. The article presents a comprehensive review of the developments of Russian and foreign scientists in the field of corporate reporting and highlights the key areas of its development. The author has studied the methodological, organizational and technological aspects of creating a modern architecture for information support of the activities of economic entities within the framework of the concept of a single corporate reporting format as an element of the business information ecosystem. As a result, a model of a complexly structured level of disclosure of reporting data was proposed by the author in the form of a single, unified digital information and analytical platform built on the principles of differentiation of approaches to disclosure, typification of the level of information transparency and definition of indicators that should be reflected in the reporting. The system of mandatory and voluntarily disclosed reporting forms has been formulated, representing the modern information outline of economic entities, systemically interconnected, linked and integrated with each other in the format of a single, unified corporate reporting. The study may be of interest to national regulators, scientific, professional and business communities.

Blockchain is considered one of the most significant technological advances integrated into the Business Process Management (BPM) systems of various organizations over the past decade. The introduction of blockchain technologies is changing the way traditional supply chains are managed. In this sense, blockchain technologies have the potential to revolutionize complex supply chains in stability, traceability, and accountability. Since Blockchain technology has fostered the development of trust between many different parties, not just leaders and followers, it is assumed that Blockchain will give its adapters revolutionary characteristics. Upon a systematic bibliometric review that determined the impact of introducing Blockchain technology into the BPM, on the basis of previous research and scientific papers published in academic journals, it was found that most of the studies highlight the significance of Blockchain and its impact on the supply chain and financial sectors. However, this article aims to identify new characteristics of Blockchain’s impact on the BPM in various other sectors, especially in the telecommunications, non-governmental organizations, industrial, and banking sectors. The statistical analysis of the collected data examines the intermediate variables of the introduction of Blockchain technology (trust, immutability, transparency, and cost reduction) and its impact on increasing sustainability (economic, ecological, and social resilience) as a dependent variable. As a result of the study, the authors concluded that Blockchain has the potential to enhance the revolutionary characteristics of trust, immutability, cost reduction, and reliability in a business process model, accelerating the path to achieving sustainable development.

The prevailing assumption was that the phenomenon of globalisation would yield equitable benefits for all nations. Nevertheless, it has become evident that the benefits of globalisation norms are predominantly enjoyed by affluent nations. Although the concept of globalisation was initially intended to enhance the agency of developing nations, it has instead resulted in the erosion of their autonomy to independently determine their course of action. The democratic process has been impacted by the loss of decision-making power experienced by emerging countries as a consequence of globalisation. The rules governing globalisation were inequitably formulated to provide preferential treatment to developed nations. Contrary to prevailing popular opinion, the impact of globalisation on both developing and affluent nations has exhibited disparities. The questioning of norms governing globalisation has emerged as a consequence of the phenomenon of globalisation. This process further exacerbated the existing division between the global north and global south, leading to a heightened level of separation between these two regions. International financial institutions based in Washington disregarded the objections raised by developing nations and formulated a strategy aimed at mitigating the disparity in wealth. The ideology of privatisation and the free market is commonly referred to as the Washington consensus. The concept of state non-intervention proved to be disappointing as it primarily served the interests of the international organisations involved, thereby failing to benefit other stakeholders. Hence, it is imperative to formulate a development strategy that encompasses principles of equity, justice, and long-term sustainability. The existing understanding of sustainable development and the approach to attaining justice through sustainability necessitate a reevaluation in order to accomplish similar objectives. The authors of this research endeavor to investigate the extent to which the current development agenda is sufficiently comprehensive to address the shortcomings of past attempts to reconcile globalisation with development. This study aims to examine the response of the global community to the phenomenon of globalisation through the implementation of the Development Agenda. This paper examines the influence of globalisation on the policy-making processes of developing nations. Finally, the authors proceed to analyse the concepts of justice, growth, and sustainability.

In the process of creating a national system of strategic planning and within the framework of normative economics, the scenario approach provides opportunities for constructing goals and directions of socio-economic territories development. Being a planning tool the scenario approach allows forming the directions of regional development. These processes take particular relevance for the regions of our country that are the parts of the Arctic zone, especially in increased interest and attention to these territories resources from other external agents. The main aim of this paper is to elaborate development scenarios for the regions, which are fully or partially included in the Arctic zone and the White Sea catchment area. Based on the dynamics analysis of the main macroeconomic indicators and development trends for 1990–2019, the dependence of indicators for forecasting socio-environmental and economic development of these regions, was built. We applied scenario approach to describe possible development scenarios of Arctic regions in the White Sea catchment area. The novelty of the work is the construction of matrix of development scenarios of the Arctic regions, united by belonging to the White Sea catchment area. The analysis results of macroeconomic indicators for three elements of sustainable development show that the regions have rather weak economic development, stagnation of social indicators and difficult environmental situation. We outlined the problems constraining the development of Arctic regions in the White Sea catchment area and the directions to their solutions. To reach the trajectory of sustainable development is possible under condition of coordination and implementation of the measures taken by the state and regional authorities. This scenario of development strategy according to the innovation trajectory will allow to consolidate activity of federal, regional and municipal authorities of these territories. The integrated development program of the Arctic regions in the White Sea catchment area can be a coordinating platform.

100 years have passed (taking into account the number of days in the lunar month) since the col-lapse of the largest companies stocks on world exchanges marked the beginning of the Great Depression (1929-1933). Stock markets are a kind of litmus paper showing changes in the world. The events of those years revealed the inability of the market to maintain a political economic equilibrium in the long run and the inevitability of world cyclical crises. The beginning of a new cycle is evidenced by the events of the beginning of 2020 in global stock markets.The reason for the beginning of the modern world crisis was COVID-19, which erupted at the end of 2019 in China and spread throughout the world, connected by the threads of global population mobility. But that is not the reason.The purpose of the study is to identify the prerequisites, causes and consequences of the modern global cyclic transition. The main reason lies in the escalating contradictions that hinder the implementation of the new technologies achievements born by the information revolution in the end of 20th century.The methodological basis of the study is the main provisions of the scientific heritage and evolutionary changes in the theory of cyclicality and crises; observation, unity of historical and logical, comparison and extrapolation methods used.The results of the study can be traced in the following. Dynamic economic equilibrium is determined by the balance of the resource support system: informational, social, environmental, spiritual, material. Disturbances in the system are manifested in cyclical recessions. In this aspect, Kazakhstan remains among the most vulnerable countries, due to a number of objective and subjective factors.

The article deals with the mechanism of monitoring and forecasting of emergencies in Ukraine. It is established that the improvement of the mechanism of monitoring and forecasting of dangerous phenomena and events is defined by the Concept of development of the security and defense sector of Ukraine, approved by Presidential Decree No. 92/2016 of March 14, 2016 “On the Concept of development of the security and defense sector of Ukraine”. It is determined that to solve the problem it is necessary to create an effective tool for control over hazardous processes, to obtain monitoring information, to predict risks of occurrence of dangerous events and emergencies, and to support management decisions - subsystems of the general mechanism. As a result of the conducted researches it is established that today there are over one hundred different methods and methods of forecasting, the most actively of which are used: modeling; expert assessments; extrapolation. Each of them has both advantages and disadvantages. Therefore, experts are guided by the genetic nature of the projected phenomenon, the factors of influence, the reliability of the input information, and so on. An important method of forecasting environmental development is exponential smoothing. According to it, each element of the time series is smoothed by the weighted average current, and its weight decreases as the distance from the end of the series. The main advantage of this method is its greater adaptability and sensitivity when entering new data for forecasting. On the basis of the conducted research, separate indices are foreseen for Ukraine as a whole. In the long term, this approach can be applied regionally by individual components, taking into account territorial differences and offsetting their impact on forecasting results.

The necessity of increasing the environmental requirements to agri-food products trade with European countries consequently to the critical environmental state is substantiated. It is underlined that the ecological component is a prerequisite for export in accordance with current world and European standards of safety and quality of products. The content of the DCFTA on the common trade policy and strategic issues of fair and open trade, which is consistent with the Sustainable Development Goals, is disclosed. The main elements of trade agreements content, which are related to ecological issues and should be observed by trade partners (like environmental legislation, natural resources trade (timber and fisheries), illegal fauna and flora trade, combating climate change, corporate social responsibility etc.) are determined. It is noted, that, existing in a globalization environment, Ukraine should not ignore the role of agricultural holdings in export of products, since they provide most of the foreign currency into the country. At the same time, it is indicated the predominance of highly specialized production and agricultural resource trade in agroholdings activity. Consequently, ecological measures of agricultural enterprises’ activity (including leading agroholdings) as the main subjects of foreign economic activity were analyzed. Both progressive gains in export of agri-food products relating to ecological requirements (based on the example of key players of the world agricultural market) and negative (caused by non-compliance with conditions of DCFTA) were defined. The perspectives on further ecologization of agribusiness, (such as prioritized by the EU Common Agricultural Policy evolution), were generalized. The purpose of the research paper is justification of the main advantages and practical measures in agricultural enterprises (agroholdings) environmental policy and risks identification for agriculture from non-compliance and violation of environmental management principles under the Ukraine–European Union Association Agreement requirements implementation conditions. The objectives of the study are: identification of both positive and negative features of agriculture economic activities export oriented at EU agribusiness market agribusiness enterprises. The following scientific methods were applied in the research process of: monographic, analytical, statistical, etc.

The concept of sustainable development is an important characteristic of the management of economic systems at diff erent levels, which determines the most advantageous strategy of development management - the long sustained growth across all lines of business and economic systems. Evolution of the problem, objectives of development management, sustainability, etc. have been suffi cient researched in the literature about sustainable development. However, not all components of the categories were defi ned in connection with the control procedures and demanded process parameters. The article deals with the problems of managing the change processes in economic systems. The problems of identifi cation of components of development management and identifi cation of their domains are raised during the process of sustainable development management. This paper analyses the approaches to formation of development strategy of economic systems, systematizes basic factors and methods of development process, which is necessary for the development of portfolio strategy in sustainable development of economic systems.

Green technologies are essential tools to ensure sustainable development of the economy. The transition to a green economy requires changes in existing governance approaches, institutions, and markets. One of the important indicators is a successful implementation of research results in green technologies. In this regard, the author analyzed green technology projects in Kazakhstan in terms of commercialization. Research objectives are to patent analysis of projects and to identify key factors and barriers that affect the successful commercialization of technologies based on the respondents’ opinions. Interviews with representatives of 14 green technology projects and 9 experts were conducted and analyzed. In the result of total 23 interviews factors and barriers affecting the commercialization of green technologies in Kazakhstan were identified. The overwhelming majority of experts emphasized the importance of financial, infrastructural, technological and personnel factors. It is necessary to take into account all mentioned factors and develop complex measures to overcome barriers. That would be basis for successful of transition from “brown” to green economy.