The factor of war as a threat to sustainable development and a challenge for corporate social responsibility
Abstract
The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 “Peace, Justice and Strong Institutions”. The research methodology involves a comparative analysis of the attitude towards the SDG leaders of sustainable development and MNCs that currently continue to work on the Russian market is presented. The conducted research showed that MNCs mostly recognize their impact on achieving SDG 16, but at the same time (1) they put it at a medium or low priority level; (2) emphasize justice and strong institutions. As a result of the study, it was proven that the existing approach to assessing the level of achievement of SDG 16 does not take into account modern conditions of warfare and needs to be revised. The novelty of the study lies in the further development of scientific approaches to assessment of international business contribution to SDGs achievement and promotion of sustainable peace, opposition to military aggression, as well as substantiating the need to change approaches (criteria) to assessing the achievement of SDG 16.
Keyword : sustainable development goals (SDGs), corporate social responsibility (CSR), multinational enterprise (MNE), transfer pricing (TP), military aggression, SDG 16, business risks
How to Cite
Korol, S., Sobchuk, O., Bielova, O., & Shapovalova, A. (2024). The factor of war as a threat to sustainable development and a challenge for corporate social responsibility. Business: Theory and Practice, 25(2), 563–573. https://doi.org/10.3846/btp.2024.18587
This work is licensed under a Creative Commons Attribution 4.0 International License.
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Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer pricing regulation and tax competition. Journal of International Economics, 127, Article 103367. https://doi.org/10.1016/j.jinteco.2020.103367
Cravens, K. S. (1997). Examining the role of transfer pricing as a strategy for multinational firms. International Business Review, 6(2), 127–145. https://doi.org/10.1016/S0969-5931(96)00042-X
Czupryński, A. (2021). Peace and armed conflict studies. Journal of Security & Sustainability, 1(11), 55–70. https://doi.org/10.47459/jssi.2021.11.3
Davis, I. (2017). Patterns of armed conflict, 2007–16. SIPRI Yearbook. https://www.sipri.org/yearbook/2017/02
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Fedulova, I. V., Piatnytska, G. T., Zhukovska, V. M., Kandahura, K. S., Hryhorenko, O. M., & Shumska, S. S. (2023). Environmental determinants of sustainable development of the country. Socio-Geographical Research, 2(122), 48–59. https://doi.org/10.15407/ugz2023.02.048
Gibbs, A., Jewkes, R., Willan, S., Mamun, M. Al, Parvin, K., Yu, M., & Naved, R. (2019). Workplace violence in Bangladesh’s garment industry. Social Science & Medicine, 235, Article 112383. https://doi.org/10.1016/j.socscimed.2019.112383
Global Witness. (2022, August 24). Ukraine, Putin, gas and sanctions – FAQs. https://cutt.ly/7VwTdLU
Greil, S. (2021). Sustainable transfer pricing – sustainability factors as missing variables in value creation and profit allocation. Zeitschrift für Umweltpolitik & Umweltrecht, 150–188.
He, H., Kim, S., & Gustafsson, A. (2021). What can we learn from #StopHateForProfit boycott regarding corporate social irresponsibility and corporate social responsibility. Journal of Business Research, 131, 217–226. https://doi.org/10.1016/j.jbusres.2021.03.058
Hrytsku, V., & Derii, Z. (2022). Ecological consequences of war in Ukraine. In Present environment and sustainable development (17 ed., pp. 56–57). Instrumentul Bibliometric Național. https://ibn.idsi.md/vizualizare_articol/158385
Independent Sociologists. (2022). 71% of Russians feel proud because of the war with Ukraine. https://www.radiosvoboda.org/a/news-sotsiology-rosiyany-viyna-gordist/31757775.html
Jastram, S. M., & Klingenberg, J. (2018). Assessing the outcome effectiveness of multi-stakeholder initiatives in the field of corporate social responsibility – the example of the United Nations Global Compact. Journal of Cleaner Production, 189, 775–784. https://doi.org/10.1016/j.jclepro.2018.04.005
Kalyvas, S. N., & Balcells, L. (2010). International system and technologies of rebellion: How the end of the cold war shaped internal conflict. American Political Science Review, 104(3), 415–429. https://doi.org/10.1017/S0003055410000286
Kalyvas, S. N. (2020). Armed conflict and state-building after WWII. https://home.uchicago.edu/~rmyerson/conference2020/kalyvas.pdf
Knapp, S., Franses, P. H., & Whitby, B. (2021). Measuring the effect of perceived corruption on detention and incident risk in the maritime industry – An empirical analysis. Maritime Transport Research, 2, Article 100031. https://doi.org/10.1016/j.martra.2021.100031
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Korol, J. (2008). Ocena zrównoważonego rozwoju regionalnego w Polsce w latach 1998–2005. Gospodarka Narodowa, 7–8. https://doi.org/10.33119/GN/101322
Korol, S., & Romashko, O. (2022). Corporate social responsibility in transfer pricing strategies. Foreign Trade: Economics, Finance, Law, 122(3), 4–18. https://doi.org/10.31617/zt.knute.2022(122)01
Korol, S. (2016). Business social responsibility: Theory and methodology accounting. Kyiv National University of Trade and Economics. https://knute.edu.ua/file/MjExMzA=/3a2160b1b234e3f450bdf951cd052e75.pdf
Korol, S., Nykyforuk, O., Pelekh, U., Barabash, N., & Romashko, O. (2022). Transfer pricing documentation: Globalization and regional optimization. Universal Journal of Accounting and Finance, 10(1), 219–230. https://doi.org/10.13189/ujaf.2022.100123
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we know about transfer pricing, Insights from bibliometric analysis. Journal of Business Research, 134, 275–287. https://doi.org/10.1016/j.jbusres.2021.05.041
Lin, Y. (2021). Legitimation strategies in corporate discourse: A comparison of UK and Chinese corporate social responsibility reports. Journal of Pragmatics, 177, 157–169. https://doi.org/10.1016/j.pragma.2021.02.009
Manby, B. (2021). The sustainable development goals and ‘legal identity for all’: ‘First, do no harm’. World Development, 139, Article 105343. https://doi.org/10.1016/j.worlddev.2020.105343
Mombeuil, C. (2020). Institutional conditions, sustainable energy, and the UN sustainable development discourse: A focus on Haiti. Journal of Cleaner Production, 254, Article 120153. https://doi.org/10.1016/j.jclepro.2020.120153
Muzychuk, M., & Fomina, O. (2021). Functions, assets and risk analysis in the preparation of transfer pricing documentation. Universal Journal of Accounting and Finance, 9(5), 935–945. https://doi.org/10.13189/ujaf.2021.090505
Naatu, F., Nyarko, S. A., Munim, Z. H., & Alon, I. (2022). Crowd-out effect on consumers attitude towards corporate social responsibility communication. Technological Forecasting and Social Change, 177, Article 121544. https://doi.org/10.1016/j.techfore.2022.121544
Organization for Economic Co-operation and Development. (2023, January 30). Discover the OECD. Better policies for better lives. https://www.oecd.org/en/about.html
Omelchuk, O., & Sadohurska, S. (2022). Nature and war: How russian invasion destroys Ukrainian wildlife. Ecoaction. https://en.ecoaction.org.ua/nature-and-war.html
Prasad, K., Kumar, S., Devji, S., Lim, W. M., Prabhu, N., & Moodbidri, S. (2022). Corporate social responsibility and cost of capital: The moderating role of policy intervention. Research in International Business and Finance, 60, Article 101620. https://doi.org/10.1016/j.ribaf.2022.101620
Roser, M., Hasell, J., Herre, B., & Macdonald, B. (2016). War and peace. https://ourworldindata.org/war-and-peace
ScienceDirect. (n.d.). https://www.sciencedirect.com/
Singh, K., & Misra, M. (2021). Linking corporate social responsibility (CSR) and organizational performance: The moderating effect of corporate reputation. European Research on Management and Business Economics, 27(1), Article 100139. https://doi.org/10.1016/j.iedeen.2020.100139
Sopko, V., Romashko, O., & Shapovalova, A. (2019). Transfer pricing: A global context. International economic relations and the world economy. Scientific Bulletin of the Uzhhorod National University, 2(25), 133–137. https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/25699/1/Sopko%20Valeriia%2C%20Romashko%20Olha%2C%20Shapovalova%20Alla.pdf
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Tobler-Rohr, M. I. (2011). Sustainable development (SD) as a goal in production, marketing and trade. In Woodhead publishing series in textiles. Handbook of sustainable textile production (pp. 1–44). Woodhead Publishing. https://doi.org/10.1533/9780857092861.1
UNESCO. (2023, March 30). War in Ukraine. Damages and victims. https://www.unesco.org/en/ukraine-war/damages-and-victims?hub=66116
United Nations. (2021). Uniting business in the decade of action. DNV GL & UN Global Compact. https://globalcompact.org.ua/wp-content/uploads/2021/10/un-global-compact-progress-report-2020_compressed.pdf
United Nations. (2022). Report of the Secretary-General [E/2022/55]. Supplementary Information. Progress towards the sustainable development goals. https://unstats.un.org/sdgs/files/report/2022/E_2022_55_Statistical_Annex_I_and_II.pdf
Valsecchi, A. (2022). What corporate tax policy has to do with sustainability and how companies should deal with it. World Tax Journal, 14(1). https://doi.org/10.2139/ssrn.3854974
Wikipedia. (n.d.-a). International sanctions during the Russo-Ukrainian War. https://en.wikipedia.org/wiki/International_sanctions_during_the_Russo-Ukrainian_War
Wikipedia. (n.d.-b). United Nations General Assembly Resolution ES-11/1. https://en.wikipedia.org/wiki/United_Nations_General_Assembly_Resolution_ES-11/1
Winterhalter, J. (2021). Sustainability in transfer pricing – chance or risk for developing countries. A review of Greil’s sustainable value creation approach. https://www.afronomicslaw.org/category/analysis/sustainability-transfer-pricing-chance-or-risk-developing-countries-review-greils
Zoomers, E. B. (Annelies), & Otsuki, K. (2017). Addressing the impacts of large-scale land investments: Re-engaging with livelihood research. Geoforum, 83, 164–171. https://doi.org/10.1016/j.geoforum.2017.01.009
Zuzek, D. K., & Mickiewicz, B. (2016). Zrównoważony rozwój – wyzwaniem dla procesów logistycznych w nowoczesnych przedsiębiorstwach. Ekonomista, 6. https://ekonomista.pte.pl/Sustainable-Development-A-Challenge-for-Logistics-Processes-in-Modern-Enterprises,155626,0,2.html