СУТНІСТЬ, МЕТОДИ ТА МОДЕЛІ ESG-ІНТЕГРОВАНОГО АНАЛІЗУ ЦІННОСТІ ТРАНСПОРТНОЇ КОМПАНІЇ
| Jazyk: | ukrajinština |
|---|---|
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Вісник економіки транспорту і промисловості; № 74 (2021); 110-120 The bulletin of transport and industry economics; No. 74 (2021); 110-120 |
| ISSN: | 2075-4892 2413-3914 |
| Popis: | There is review of value-oriented management in the context of ESG-philosophy. It is defined that the philosophy of environmental, social, corporate governance used to ESG-criteria, due to which the economic development of companies demonstrates a steady growth of financial indicators and acquires signs of sustainability. Sustainable growth, as opposed to unlimited growth, is a key idea of modern economy. According to the research, an important category of ESG-philosophy is the concept of socially responsible investment (SRI), which combines ethical and / or environmental goals with financial ones, involves the use of different approaches to social screening (“Arbitrary exclusion”, "Best in class", " Industries of the Future", Risk optimization, integrated approach) and limits investment alternatives to socially acceptable frameworks. Socially responsible investing together with corporate social responsibility are types of socially responsible financing of the company. Based on academic research, it is defined that the basis for solving problems of socially responsible choice is the theory of decision-making on multiple criteria, which includes a group of operational analysis methods that allow to choose with multiple criteria, goals or objectives. In addition, relevant models are used in the decision-making process for ESG investing, among measurement models used traditionally by investors are the following: Sharpe Ratio, Omega Ratio, Sortino Ratio and Capital Asset Pricing Model. The conceptual principles of ESG-integrated analysis of the value of the transportation company are generalized based on results of the research of the content and systematization of ESG approaches, methods and models, as well as definition of the relevant concept is provided by author. ESG-integrated analysis of the value of the transportation company should be considered as a conceptual and scientific-methodological approach to the analysis of the company's value, which includes the study of financial and economic information with financial values and information on responsible investing and sustainable development based on ESG with further their integration into the total evaluation results. Розглянуто питання ціннісно-орієнтованого управління в контексті ESG-філософії. Зазначено, що філософія екологічного, соціального, корпоративного управління передбачає урахування ESG-критеріїв, завдяки чому економічний розвиток компаній демонструє стійке зростання фінансових показників і набуває ознак сталості. За результатами дослідження змісту і систематизації ESG підходів, методів і моделей узагальнено концептуальні засади ESG-інтегрованого аналізу цінності транспортної компанії. |
| Databáze: | OpenAIRE |
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