Determinants of sustainable development in the post-war recovery of Ukraine

Abstract

Ukraine’s course towards sustainable development requires the implementation of modern practices of interaction in the triangle of the state, business and society. There is a need to develop institutional mechanisms for harmonization and strengthening comparability of corporate reporting at the international level in the context of the sustainable development goals. The purpose of the article was to develop organizational and methodological issues of monitoring the corporate sector’s contribution to achieving the sustainable development goals at the stage of Ukraine’s post-war recovery. Methods of analysis and synthesis (to study the consequences of Russia’s military aggression), comparison (when analysing the requirements of international normative acts for the structure, stages of formation and a set of reporting indicators), a process approach (for the development of recommendations for a database creation) have been applied in the research. The consequences of Russia’s military aggression for the economic development of Ukraine and the achievement of sustainable development goals have been analysed. The institutional mechanisms of strengthening harmonization and comparability of reporting on sustainable development at the international level in the context of the sustainable development goals achievement have been substantiated. Recommendations for the creation of the “State Repository of Reports on Sustainable Development of Enterprises and Organizations of Ukraine” have been developed. A national institutional model for the calculation of indicator 12.6.1 “The number of enterprises publishing reports on sustainable development” has been constructed. It is proposed to expand the set of indicators for releasing information on anti-corruption practices by disclosing indicator D.2.3 “Amount of funds (in US dollars) directed to anti-corruption measures, including the training of one employee on anti-corruption issues, per year”. The obtained results can be used for the development of institutional mechanisms for the coordination of global and strategic documents at the global and national levels in order to create a unified vision of the countries’ contribution to the achievement of sustainable development goals

Effectiveness of international legal instruments to combat corruption

“…This opinion coincides with the thesis that lenient attitude towards corruption in the government and society of Ukraine is a factor that influences the effectiveness of the fight against it and is a problem that should be eradicated. Therewith, it is worth agreeing with the opinion of R. Subačienė et al (2023), who propose that anti-corruption measures include training of employees of enterprises, institutions, and organisations on anti-corruption issues, supplementing the thesis with the need to train civil servants. Training in the basics of preventing and combating corruption can encourage Ukrainian citizens to have a virtuous attitude towards their official duties, to fulfil their tasks, and to apply countermeasures in their everyday lives.…”

“…I. Nalyvaiko & R.W. McGee (2023) and R. Subačienė et al (2023) emphasise the significance of interaction between the state, civil society, and business to ensure sustainable social development, and thus free from the impact of corruption.…”

Untitled

“…Specifically, completely destroyed houses and entire towns, contamination of arable land, and the forced relocation of hundreds of thousands of people have become an additional challenge to the circular economy in Ukraine. On the other hand, it is in the context of the country's upcoming post-war recovery that large-scale circular economy programmes will be in great demand and Ukrainian projects could become a centre of gravity for the entire European system of sustainable development (Subačienė et al, 2023).…”

Untitled

“…This opinion coincides with the thesis that lenient attitude towards corruption in the government and society of Ukraine is a factor that influences the effectiveness of the fight against it and is a problem that should be eradicated. Therewith, it is worth agreeing with the opinion of R. Subačienė et al (2023), who propose that anti-corruption measures include training of employees of enterprises, institutions, and organisations on anti-corruption issues, supplementing the thesis with the need to train civil servants. Training in the basics of preventing and combating corruption can encourage Ukrainian citizens to have a virtuous attitude towards their official duties, to fulfil their tasks, and to apply countermeasures in their everyday lives.…”

“…I. Nalyvaiko & R.W. McGee (2023) and R. Subačienė et al (2023) emphasise the significance of interaction between the state, civil society, and business to ensure sustainable social development, and thus free from the impact of corruption.…”