Tag: sustainable development

Annotation: Professional audit is an integral component of sustainable enterprise development. In today’s business environment, where competition grows increasingly intense, companies must adopt effective audit approaches to ensure their long-term stability. A properly structured audit process enables organizations to identify weaknesses, detect potential risks, and implement corrective measures. This improves business efficiency and strengthens competitiveness. The key tasks of developing professional audit involve not only evaluating financial performance, but also analyzing strategic goals, corporate culture, and managerial capacity. This article examines the main approaches to the development of professional audit that contribute to sustainable development under contemporary market conditions. The study of approaches to audit development has considerable practical value across various fields of business and management, especially in the context of sustainable development. The approaches presented integrate sustainability principles into the audit process. This means that auditors increasingly consider social, environmental, and governance factors alongside financial indicators, enabling companies to better manage resources and sustainability-related risks.

Annotation: This article provides a comprehensive analysis of the beauty market to identify the prospects for the development of the beauty business amid rapid digitalization and the transition to sustainable development. The study relies on analytical materials that highlight the transformation of marketing strategies employed by both domestic and international cosmetic brands. Particular attention is given to analyzing the impact of the digital economy on consumer behavior, changes in market structure, and key factors driving sales growth, including the shift toward a multichannel model with an emphasis on online commerce. The article also explores the opportunities and challenges associated with integrating sustainable development principles and circular economy practices in the beauty industry, which contribute to minimizing the environmental footprint of production and enhancing corporate social responsibility. The presented findings will be of interest to researchers in the fields of innovation economics and strategic management, as well as to beauty industry professionals seeking to optimize managerial decision-making in the context of dynamic market transformations. Additionally, the insights provided in this study hold significance for investors, corporate strategists, and government authorities involved in designing policies to support innovation-driven growth and enhance global market competitiveness.

Annotation: Innovative buildings and building materials are crucial in achieving climate and sustainable development goals. The project goal is to study innovative materials in construction. To achieve this, some innovative building materials were considered. The research used structural, functional, and theoretical research methods: analysis, generalization, and synthesis of literature in materials science. The features and possibilities of using panels made of stabilized aluminum foam, transparent wood, hydro-ceramics, pigmented concrete, bamboo-reinforced concrete, pollution-absorbing bricks, self-healing concrete, aerographite, light-generating cement, nanoparticles, artificial spider silk, and energy-generating glass in construction were briefly studied. It was noted that new building materials provide improved structural protection and energy use, meet sustainable standards and specifications, and make buildings more functional.

Annotation: The article is devoted to the issues of forming financial instruments to support sustainable development at the national level. The study aims to analyze and improve the existing theoretical and methodological principles of financing sustainable development and substantiate the financial instruments to support sustainable development at the national level. The article considers the theoretical and practical aspects of financing sustainable development, which is key to ensuring economic growth, social justice, and environmental sustainability. The study analyzes the main problems associated with financing sustainable development projects, such as insufficient state funding, low private sector interest, difficulty accessing international capital markets, imperfection of financial mechanisms, and lack of effective coordination between stakeholders. It was found that the main factors that complicate sustainable development financing are the low level of awareness of financial market participants about the advantages of sustainable financing, the imperfect regulatory framework, and the lack of incentive mechanisms, such as tax incentives and subsidies. The study revealed the importance of integrating economic, environmental, and social aspects in financial policy to ensure long-term sustainability. The study substantiates the importance of using innovative financial instruments, such as green bonds, environmental funds, social bonds, and tax incentives to attract investments in sustainable development. The article also examines the specifics of financial instruments by components of sustainable development: economic, environmental, and social. Particular attention is paid to the issues of resource mobilization, environmental management, innovation stimulation, and social justice. It is noted that effective financial risk management is an important condition for ensuring the sustainability of financial systems. The study contributes significantly to understanding the concept of financing for sustainable development, offering practical recommendations for improving financing mechanisms that will contribute to achieving sustainable development goals.