Менеджмент інноваціями в контексті оцінювання екологічної, соціальної та управлінської ефективності, та сталого розвитку з урахуванням ESG-ефектів: дослідження країн, що розвиваються

Ессіа Рієс Ахмед¹, Тарік Тауфік Юсіф Аль-Абдулла²^,*,

Мустафа Акюрек1

Університет Карабук, Туреччина
Університет Басра, Ірак

* Corresponding author

DOI: https://doi.org/10.21272/mmi.2023.4-05

Pages: 69-83

Received: 22 August 2023

Revised: 23 October 2023

Accepted: 10 November 2023

Abstract

Рейтинги компаній за рівнем екологічної, соціальної та управлінської ефективності (Environment, Social, and Governance, ESG) стали визначальними показниками для оцінки поведінки корпорацій у контексті досягнення цілей сталого розвитку. Метою даної статті є розгляд взаємозв’язків між ESG-ефектами та сталим розвитком підприємств, зокрема в контексті управлінського обліку та інновацій. Авторами проаналізовано ефективність управління інноваціями промисловими підприємствами Туреччини, враховуючи ESG-рейтинг на основі даних Refinitiv Eikon’s listing. Для перевірки висунутих гіпотез використано метод часткових найменших квадратів (Partial Least Squares, PLS) із бутстрепінгом. Емпіричні розрахунки здійснено з використанням програмного забезпечення Smart-PLS 4.0. Результати дослідження підтвердили, що управління інноваціями в промисловому секторі Туреччини має статистично значущий вплив на сталий розвиток компаній та рівень екологічної, соціальної та управлінської ефективності. Це свідчить про важливість цього питання у контексті управлінського обліку. Дослідження підтверджує, що управління інноваціями є необхідною умовою для досягнення сталого розвитку промислових компаній. З огляду на це, менеджмент компаній повинен враховувати екологічні, соціальні та управлінські аспекти при формулюванні цілей, завдань, плануванні та розробці стратегій розвитку. Автори акцентують, що врахування основних принципів ESG-концепції у процесі прийняття рішень створює передумови для досягнення визначених цілей сталого розвитку. Результати дослідження можуть бути корисними для керівників промислових підприємств та уряду країни при формуванні стратегій, спрямованих на одночасне забезпечення економічного зростання та досягнення цілей сталого розвитку.

Keywords: ESG; ефективність; сталий розвиток; інновації; екологічний; соціальний; управління.

How to Cite: Ahmed, E. R., Alabdullah, T. T. Y., & Akyurek, M. (2023). Management of Innovations in the Environmental, Social, and Governance Scores and Sustainability Performance Through ESG Disclosure: Evidence from Emerging Markets. Marketing and Management of Innovations, 14(4), 69–83. https://doi.org/10.21272/mmi.2023.4-05

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