Читать книгу Позитивные изменения. Том 4, №1 (2024). Positive changes. Volume 4, Issue 1 (2024) онлайн
Following Your Own Course. Development of the Russian Sustainable Development Reporting Standard and its Prospects
Tatiana Pechegina, Vladimir Vainer
DOI 10.55140/2782-5817-2024-4-1-10-25
At present, there are several initiatives in Russia aimed at organizing, stimulating, and developing the concept of sustainable development. The principal approach is the domestically developed Standard for Sustainable Development Reporting (a draft of which the editorial board got access to), which is being created at the request of the Russian Ministry of Economic Development and Trade. Positive Changes Journal has compiled an in-depth analysis of this document, encompassing the perspectives of all interested parties. Being unaffiliated with any of these groups, yet possessing all necessary information, we can afford to examine the situation from an objective standpoint, analyze it, and propose pertinent contributions to the standard in development.
Tatiana Pechegina
Journalist
Vladimir Vainer
Director, Positive Changes Factory
CSR, SDG, OR ESG?
The sustainability of the social sphere, particularly its economic constituents like social enterprises and non-governmental organization, is intrinsically linked to the position and sustainability of businesses, whether large or small. The more sustainable the business, the more effectively it bolsters the development of the entire social sector. Well-being represents a broad spectrum of factors that encompass addressing social challenges from the global scale down to the local level of individual lives and their families.
Traditionally, social initiatives rely on what is termed “corporate social responsibility”: through philanthropy and patronage, sponsorship, social investments, and innovative social entrepreneurship projects. However, in recent years, the familiar acronym “CSR” is progressively being supplanted by the abbreviation “SDG,” representing the 17 UN Sustainable Development Goals and their respective national applications.[16]