Document Type : ORIGINAL RESEARCH ARTICLE
Authors
1 Financial Research Institute of the Ministry of Finance of the Russian Federation, Moscow, Russian Federation
2 Taras Shevchenko National University of Kyiv, Kyiv, Ukraine
3 Kyiv National University of Culture and Arts, Kyiv, Ukraine
4 Dragomanov National Pedagogical University, Kyiv, Ukraine
Abstract
BACKGROUND AND OBJECTIVES: The requirements of stakeholders for the qualitative transformation of the approaches of industrial enterprises – environmental users to introduction of economic activities cause an increase in the role of environmental responsibility as their strategic priority for development. The purpose of the study is to improve the practical tools for calculating and developing strategies for the development of environmental responsibility of industrial enterprises.
METHODS: In the study, tools for assessing the level of environmental initiative of an industrial enterprise as an integrated indicator of environmental initiative are suggested. It is expressed as the arithmetic mean of ten factors of environmentally proactive behavior of industrial enterprises. To achieve the objectives of the study, methods of criterion-qualitative assessment are suggested, such as expert assessment and survey. The assessment system includes ten factors rated on a 10-point scale and weighted by significance. The integrated indicator of the environmental initiative acquires values within, is a stimulant of environmental responsibility.
FINDING: One justified a scientific and methodological approach to assessing the level of environmental responsibility or the industrial enterprise, including calculation of the corresponding taxonomic indicator with consideration of the quantitative factors of its environmental responsibility and the qualitative and quantitative factors of environmental initiative. This enables the possibility to assess the relevant state of environmental responsibility and determine the volumes for further correction of the ecological strategy for the development of the industrial enterprise.
CONCLUSION: As a conclusion, practical recommendations are made for the implementation of organizational and economic support of environmental responsibility in the development strategy of an industrial enterprise taking into account the impact of its environmental initiative and environmental duty. The level of environmental responsibility of industrial enterprises taken into account when developing recommendations on adjustment of their environmental strategy of development is determined, which as a whole allowed to form organizational and economic support for environmental responsibility of the enterprises under study. Thus, an enterprise, which only ensures compliance with environmental emission standards (compensation strategy or sufficiency strategy) cannot be characterized by a high level of environmental responsibility. To ensure a high level of environmental responsibility, an industrial enterprise must rely on a proactive strategy or a strategy for sustainable use of nature.
Graphical Abstract
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Highlights
- Environmental responsibility assessment system for Volkswagen AG is improved, with account taken of environmental commitment and environmental responsibility;
- Three levels of strategy for the development of industrial enterprises in the environmental sphere are formed: Protective strategy, Compensation strategy, Proactive strategy;
- Organizational and economic support for environmental responsibility of industrial enterprises is improved.
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