Do environmental protection investments contribute to environmentally-oriented SDGS?

Воронцова, Анна; Rieznyk, Oleksandra; Treus, Alla; Oleksich, Zhanna; Ovcharova, Natalia

doi:10.21511/ee.13(1).2022.12

Cited by 5 publications

(1 citation statement)

References 38 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Such consequences were perceived as a truly innovative response to the pandemic's new normal difficulties and as a step towards achieving sustainable development goals [41][42][43][44]. As a result, the development of information technology has become an important direction that assists the effective integration of "green" initiatives at different levels and positive ecological improvements [45][46][47].…”

Section: Introductionmentioning

confidence: 99%

Ensuring Sustainable Development in Light of Pandemic “New Normal” Influence

Mishchuk,

Czarkowski,

Neverkovets

et al. 2023

Sustainability

View full text Add to dashboard Cite

The study aims to estimate the possibilities of sustainable development, ensuring and achieving the sustainable development goals (SDGs) in light of challenges caused by the pandemic’s “new normal”. In this regard, the study employs bibliometric and empirical approaches. Based on the bibliometric analysis results, it is found that the main focus of sustainable development studies during the pandemic is on economic issues (particularly, innovations and strategic decision-making) while also addressing humanitarian problems such as ensuring health and well-being. To find the practical problems in ensuring sustainable development during the pandemic period, we used the case of Ukraine with appropriate empirical analysis at two levels. Therefore, we estimated the achievements of SDGs compared to planned indicators for 2020 (as the last report data available for this study). As a result, the low level of achievements is proven; particularly, only 20% of planned indicators are fulfilled with planned values. Moreover, the sociological research is conducted to reveal the subjective perceptions of the pandemic’s influence on the possibilities of achieving SDGs. The survey was conducted during the second pandemic wave in December 2020–January 2021, involving 416 respondents. The obtained results confirmed the ambiguous influence of the pandemic. On the one hand, the positive changes are typical for healthcare services and distance learning. However, the negative influence of the pandemic’s “new normal” on SDGs is confirmed by respondents through their concerns about the effects of the pandemic on the development of investments and agricultural technologies as well as the progress in goals, such as “Industry, Innovation, and Infrastructure” and “Sustainable Cities and Communities”.

show abstract

Section: Introductionmentioning

confidence: 99%

Ensuring Sustainable Development in Light of Pandemic “New Normal” Influence

Mishchuk,

Czarkowski,

Neverkovets

et al. 2023

Sustainability

View full text Add to dashboard Cite

show abstract

Toward a novel Sustainability Transparency Index for improved governance in agri-food value chains: A comparative study of Finnish and Ukrainian companies

Makarenko,

Steiner,

Yuhai

2024

Accounting and Financial Control

View full text Add to dashboard Cite

The paper addresses ESG-based disclosure and transparency measurement in the context of a comparative analysis of Finnish and Ukrainian agri-food businesses based on the Sustainability Transparency Index (STI) and Sustainable Development Goals (SDG). Based on the normalization method, SDG-related text mining, and qualitative text analytics, the sustainability information of the largest agri-food companies was traced. Among GRI, ISSB, and ESRS disclosure standards, only GRI 13 has clearly established SDG alignment with most material stakeholders’ requests. The results of the study give a snapshot of sustainability transparency in the agri-food business in 2023, where the indices of Finnish companies are higher than those of Ukrainian ones, with clear SDG 12, waste and water management priority compared to SDG 2 and sustainable agriculture in Ukraine. Regulatory recommendations based on a comparative analysis of sustainability disclosure in both countries include better alignment with EU (Finnish) benchmarks, reporting and assurance practices for Ukrainian companies, and the incorporation of recent EU sustainability disclosure approaches for Finnish companies. Acknowledgment Inna Makarenko gratefully acknowledges the support of the Academy of Finland (Decision 353888). &nbsp;

show abstract

Revealing the contribution of corporate sustainability practices to financial performance: Case of BIST Sustainability 25 Index companies

Serpeninova,

Lehenchuk,

Zdyrko

et al. 2024

Environmental Economics

View full text Add to dashboard Cite

The purpose of the paper is to study the impact of corporate sustainability practices on the financial performance of companies included in the BIST Sustainability 25 Index. To assess the efficiency and quality of corporate sustainability, general (ESG Disclosure Index) and partial (Environmental Disclosure Index, Social Disclosure Index, and Corporate Governance Disclosure Index) indices were used, calculated based on content analysis of sustainability reports. Based on the two given types of indices and four types of financial performance indicators (return on assets, return on equity, assets turnover ratio, and Tobin’s Q), two types of regression models (GEN models and PART models) were built, and eight analytical models were examined. Company size and leverage were included as control variables in each model. The regression analysis results were contradictory, partially confirming the conclusions of some scientists and refuting the findings of others. A study of GEN models revealed that companies implementing more effective general corporate sustainability practices have a significant positive impact only on return on equity; as for other measures (return on assets, assets turnover ratio, and Tobin’s Q), an insignificant relationship between them and ESG Disclosure Index was found. Results of the PART models analysis revealed a significant positive effect of the Social Disclosure Index on return on equity and assets turnover ratio and a negative relationship between the Corporate Governance Disclosure Index and assets turnover ratio. Using control variables for the two types of models showed a significant negative effect of company size on Tobin’s Q. AcknowledgmentThis study was supported by the Ministry of Education and Culture of Ukraine within the project “Development of a mechanism for the sustainable development of economic systems in the conditions of military operations and post-war recovery of the economy” (Registration number of the project: 0124U000463).

show abstract

Do environmental protection investments contribute to environmentally-oriented SDGS?

Cited by 5 publications

References 38 publications

Ensuring Sustainable Development in Light of Pandemic “New Normal” Influence

Ensuring Sustainable Development in Light of Pandemic “New Normal” Influence

Toward a novel Sustainability Transparency Index for improved governance in agri-food value chains: A comparative study of Finnish and Ukrainian companies

Revealing the contribution of corporate sustainability practices to financial performance: Case of BIST Sustainability 25 Index companies

Contact Info

Product

Resources

About