Abstract

The purpose of this article is to identify possible approaches to the development of an Organizational sustainability conceptual model and to present this model for discussion by the expert community. To achieve this goal, the author suggests defining the structure and description of individual elements of sustainability, as well as establishing the relationship between them. The sustainability model will serve as a conceptual basis for the development of international and national standards aimed at certain aspects of organizational sustainability, will assist organizations in developing and implementing sustainability strategies and goals, managing ESG factors and associated risks and opportunities, as well as preparing non-financial reporting.

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