INFORMATION AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT MANAGEMENT OF INSTITUTIONAL UNITS
DOI:
https://doi.org/10.31471/2409-0948-2020-2(22)-99-108Keywords:
information and analytical support, institutional unit, sustainable development.Abstract
The article discusses indicators of sustainable development in accordance with the Concept of Integrated Reporting. It has been established that it is expedient to identify them with the forms of capital that form the stock of value, increase or transform during the financial and economic activity of the institutional unit. The purpose of the article is to form information and analytical support in the context of managing the economic, environmental and social components of the activities of institutional units.
These institutional transformations gave impetus to the development and implementation of a general information structure, which allows you to measure and predict the potential consequences of economic, social and environmental interaction between subjects and society. A conceptual model of information and analytical support for the management of sustainable development of institutional units is built, taking into account the fundamental provisions of the value creation process. The complex nature of the modeling made it possible to form a global dynamic image of the sustainable development management system of an institutional unit, which reflects the given dynamics of development, the nominal structure of the process of creating added value with the available volumes of financial, intellectual, human, social-reputation and natural capital, and the hierarchical structure of causal links of the economic process in time coordinates. Thus, the proposed conceptual model of information and analytical support for the management of sustainable development of institutional units can be used as a methodological basis for the development of an integral model of economic excellence corresponding to the National Concept for the Development of Business Social Responsibility within the framework of the implementation of the International Business Improvement Model developed by the European Foundation for Quality Management EFQM ( Excellence Model), which is under implementation.
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