Север и рынок. 2022, № 4.
СЕВЕР И РЫНОК: формирование экономического порядка. 2022. № 4. С. 23-39. Sever i rynok: formirovanie ekonomicheskogo poryadka [The North and the Market: Forming the Economic Order], 2022, no. 4, pp. 23-39. ИННОВАЦИИ И ПРОБЛЕМЫ УСТОЙЧИВОГО РАЗВИТИЯ СЕВЕРА И АРКТИКИ that consider the three dimension of SD, namely the following: Azapagic [18] developed a framework compatible to the Global Reporting Initiative; Krajnc and Glavic [19] proposed set of sustainability indicators covering the three dimensions of SD and a composite sustainable development index; Pohl [20] suggested the ITT Flygt Sustainability Index to measure the significant sustainability aspects of the company; Singh et al. [7] offer a composite sustainability performance index, based on the aggregation of key corporate sustainability performance indicators. Pusnik et al. [21] developed an online software tool sustainability assessment, focused on Eco-Energy-Efficiency management, of small and medium-sized enterprises; Harik et al. [22] propose a holistic index for manufacturing companies that adds a fourth dimension to sustainability assessment — the manufacturing dimension. Beiragh et al. [23] provide a tool for the assessment of Corporate Sustainability where the sustainability criteria are developed from the SDGs. Recognizing the interaction between the company and the region The previous sections have shown the existence of a variety of frameworks and indicators to perform sustainability assessment both at several territorial scales and at the level of companies. However, the frameworks tend to treat the assessment levels as silos, i. e., they tend to neglect the potential interactions and interdependencies between the micro, meso and macro levels. According to Kuosmanen et al. [8] there is a lack of research of the interactions between the company level and the aggregate regional level. This paper was presented in 2013. In the future, studies of the interaction between companies and regions appeared. But they are more often limited only to an assessment of economic interaction and the impact of large companies on regional economic indicators, or an assessment of the impact of environmental indicators on regional ones. The papers lack a systematic approach based on the three components of SD. In the context of regional development, some authors raised the question of the interrelationship between regional and corporate development, usually relating it to the promotion of regional competitiveness [24-30] and provide some insights on the indicators that can be used to capture the connection between the SD of the region and the sustainability of the companies operating on its territory. Table 1 systemizes the indicators suggested in the extant studies, organizing them according to the three SD dimensions: economic, social and environmental. It can be concluded that the three bottom line perspective is not present in all of the identified studies and that the number of indicators they suggest is quite low. In the context of SD, to the best of our knowledge, only two studies provide insights on the interaction between companies and regions. Andreev [26] suggests that the impact produced by a company on the development of the region should be assessed via calculating the integral coefficient of the impact of the company's socially responsible activities on the SD of the region. This integral coefficient, drawing on the triple bottom line perspective, would be composed of the following elements: index assessing the corporate influence on the economic growth of the region; the index assessing the corporate influence on the standard and quality of life of the region's population; the index assessing the corporate influence on the environmental situation in the region. Additionally, Sinitskaya and Yakusheva [27] substantiate the influence of raw materials companies on the SD of the Arctic Zone regions. They suggest that the contribution made by socially responsible companies operating on the region's territory to the region's SD should be assessed according to the following methodology: - determining the main line of business in the region; - determining the goals of SD in the region broken down into stakeholders; - determining the socially responsible companies which obtained a license to operate in the region; - determining the ratio of the SDGs of the region to the areas of CSR of the companies; - developing the indicators of the influence made by the companies on the SD of the region; - acquiring information and assessing the influence of the companies on the SD of the region. Therefore, the extant literature can only provide some generic indication on the indicators that can reflect the influence of companies on regional development and some possible approaches to assess the impact of the company's socially responsible activities on the SD of the region. This issue has to be studied further and additional indicators have to be looked for, since the assessment of SD demands a multidimensional approach. Drawing on the literature review on the SD assessment on the regional and corporate level presented in the previous sections and the insights from the studies presented above, we propose that to assess the influence of corporate activities on the key processes of SD in the region, considering the UNSDGs, the indicators presented in Table 2 should be considered. © Гутман С. С., Рытова Е. В., Соуза К., Кадзаева В. В., 2022 26
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