The main purpose of the article is to determine the best planning option for resource support of the management system for the process of increasing the level of competitiveness in the environment of the functioning of the socio-economic system. The relevance of the research topic is added by the fact that the ecology industry is extremely difficult and constantly needs innovation. The activity of an ecological socio-economic system depends on its competitive advantages, level of competitiveness, and resource support. The basic methods that form our methodology are the method of system analysis and pairwise comparison. Based on the results of the study, a structuring of all possible options for resource support for increasing the level of competitiveness of an ecological socio-economic system was formed on the example of Ukrainian ecological enterprises PJSC "Odessa Ecological Enterprise". So, for the ecological socio-economic system selected as an example, a choice of the most rational of the possible options was presented, resources for planning the management system in the process of increasing its competitiveness. The study has a number of limitations and they are related to the impossibility of applying the proposed approach to a larger number of ecological socio-economic systems. Further research should be aimed at expanding the practical aspect and covering more and more socio-economic systems of this sector.
Sustainable development is one of the most important challenges facing the world community, including for developing countries, and social responsibility, in particular corporate responsibility, could make an important contribution in this regard. This paper is devoted to the study of corporate social responsibility in Ukraine, which can also serve to overcome the consequences of Russian aggression. The key research question is whether socially responsible business in Ukraine is ready to contribute to the achievement of the Sustainable Development Goals (SDGs), as well as identifying for which goals the efforts of business structures will be most noticeable. The application of dialectical analysis demonstrates the growing role of business in achieving the SDGs. Meanwhile, the case analysis shows that a significant number of companies are working voluntarily to mitigate acute social problems. On the basis of an analysis of numerous nonfinancial reports and websites of companies, the authors identified 15 areas where businesses have been providing support to those in need since the beginning of the full‐scale invasion of Ukraine by the Russian Federation. The main conclusion is that the priority SDGs for business after the war will be: Goal 8 “Decent work and economic growth,” Goal 9 “Industry, innovation, and infrastructure”, Goal 11 “Development of cities and communities.” The activation of business social responsibility will be facilitated by the strengthening of mandatory requirements and standardization of nonfinancial reporting.
THEORETICAL PRINCIPLES OF THE FISCAL SECURITY У статті обґрунтовано використання терміну «фіскальна безпека» на противагу терміну бюджетно-податкова безпека, ґрунтуючись на комплексному логічно-структурованому підході до розвитку бюджетноподаткової сфери держави. Визначено сутність дефініції фіскальна безпека, як забезпечення стійкого, збалансованого стану державних фінансів шляхом про тидії зовнішнім та внутрішнім загрозам та ризикам. Розкрито сутність загрози фіскальній безпеці та ідентифіковано перелік можливих макроекономічних загроз. Прослідковано взаємозалежність між фіскальними
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