MANAGEMENT SOLUTIONS IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

DOI: 10.31673/2415-8089.2025.014451

Abstract

The article examines the role of management decisions and the development of tools for
environmental, social, and corporate governance of enterprise activities based on achieving
sustainable development goals. The main challenges in achieving the Sustainable Development
Goals are identified, with a focus on emerging problems. In particular, the impact of the pandemic
and the war in Ukraine is highlighted.
The significance of enterprises in achieving sustainable development in general, and individual
sustainable development goals specifically, is analyzed. The concept of ESG activity is considered
as a business approach aimed at achieving sustainable development goals through appropriate
management decisions. These decisions include measures to improve environmental conditions,
social relations, and corporate responsibility.
The classification of motives for ESG activity by management objectives was examined in the
following categories: stakeholder relations, risks, reputation, expenses, competition, investments,
innovations, personnel, compliance, performance, and corruption. Additionally, these motives were
classified by key focus areas: human rights, labor, environment, and the fight against corruption.
The importance of ESG reporting is substantiated, as it helps identify and assess the fundamental
aspects to which enterprises direct their ESG activities. ESG reporting serves as an essential
component of a modern enterprise management system. It begins with recognizing the need for ESG
efforts, defining goals, priorities, and principles, and ends with integrating ESG elements into
various components of enterprise management.
Keywords: management decisions, ESG, ESG activity, sustainable development, Sustainable
Development Goals.

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