worldneweconomyМир новой экономикиThe world of new economy2220-64692220-7872Financial University under The Governtment оf The Russian Federation10.26794/2220-6469-2024-18-2-40-47worldneweconomy-434Research ArticleМИРОВАЯ ЭКОНОМИКАWORLD ECONOMYКорпоративная ответственность в области устойчивого развития на примере ИндииCorporate Responsibility in the Field of Sustainable Development on the Example of Indiahttps://orcid.org/0000-0002-4033-0210ГорошниковаТ. А.GoroshnikovaT. A.

Татьяна Аркадьевна Горошникова, кандидат технических наук, доцент

факультет международных экономических отношений; кафедра мировой экономики и мировых финансов

Москва

Tatyana A. Goroshnikova, Cand. Sci. (Technical sciences), Associate Professor

Department of International Economic Relations; Department of World Economy and World Finance

Moscow

tgoroshnikova@fa.ruФинансовый университетРоссияFinancial UniversityRussian Federation2024140820241824047Copyright © Горошникова Т.А., 20242024Горошникова Т.А.Goroshnikova T.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://wne.fa.ru/jour/article/view/434

   Актуальность национальных подходов к исследованию корпоративной ответственности в области устойчивого развития основывается не только на расширении методологического инструментария для оценки, но и на необходимости обеспечения ей глобальных перспектив. Особый интерес представляет изучение состояния корпоративной ответственности в развивающихся странах, отстающих по уровню принятия, но имеющих ярко выраженные национальные особенности. Индия как первая страна, обязавшая свои компании выделять средства на корпоративную социальную ответственность (КСО), демонстрирует намерения сформировать национальную концепцию устойчивого развития. Партнерство России и Индии в рамках БРИКС предоставляет возможности для более глубокого сотрудничества в области устойчивого развития в целом и в вопросах корпоративной ответственности в частности. В работе в качестве объектов исследования выбраны отчеты, касающиеся устойчивого развития и расходы на корпоративную социальную ответственность, а также публичные инициативы индийских компаний. Предложен индикатор, характеризующий национальный корпоративный подход к устойчивому развитию.

   The relevance of national approaches to the study of corporate responsibility in the field of sustainable development is based not only on the expansion of methodological tools for assessment, but also on the need to provide it with a global perspective. Of particular interest is the study of corporate responsibility in developing countries that lag behind in terms of adoption but have distinct national characteristics. India, as the first country to oblige its companies to allocate funds for corporate social responsibility (CSR), demonstrates its intentions to form a national concept of sustainabledevelopment. The BRICS partnership between Russia and India provides opportunities for deeper co-operation in the field of sustainable development in general and corporate responsibility in particular. The paper chooses reports related to sustainable development and corporate social responsibility expenditures, as well as public initiatives of Indian companies as objects of research. An indicator characterising the national corporate approach to sustainable development is proposed.

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The authors declare that there are no conflicts of interest present.