Abstract
Introduction. The globalization of the economy and the introduction of the concept of sustainable development largely determine the development strategy of both large and small businesses. Adherence to the principles of sustainable development is becoming a prerequisite for organizations to develop, increase competitiveness and attractiveness for stakeholders. The purpose of the study is to elaborate the stages of formation of strategic management of sustainable development of small business enterprises. Materials and Methods. An analysis of the financial, economic, environmental and social components of sustainability of JSC Leader-Compound was performed as a case study. The company's financial statements for 2012–2019 as well as the results of the survey conducted among the management staff were used as the materials for the study. The expert method was employed to determine the final assessment of compliance of JSC Leader-Compound with the features of strategic management of sustainable development of small and medium-sized enterprises. The employed method of strategic analysis (SWOT analysis) made it possible to identify the strengths and weaknesses of the company, as well as threats and opportunities. Results. The results of a comprehensive analysis of the components of sustainable development of JSC Leader-Compound made it possible to conduct a final assessment of the compliance of this enterprise with the features of strategic management of small and medium-sized businesses. A sufficiently high level of development of the strategic management of JSC Leader-Compound has been noted, and reserves for its improvement have been determined. An algorithm for the process of development and implementation of a strategy for sustainable development of the company has been proposed. Methodological recommendations have been substantiated for each stage of the process. To calculate the generalized integral indicator of the level of sustainable development, a mathematical model has been proposed that takes into account the components of sustainable development of the company. Discussion and Conclusion. The proposed process of development and implementation of a strategy for sustainable development of a small business will make it possible not only to form a strategy based on the components of sustainable development, but also to ensure the possibility of its successful implementation. The research results may contribute to both practical activities of other small businesses, and further scientific research of the features of managing the sustainable development of small enterprises in other lines of business.
Highlights
International experience shows that social innovation is an important tool for regional development, this type of innovation is a relatively new phenomenon for Russia
Its key factor is innovation, which, in turn, is determined by the availability of sufficient amount of human capital, it being a set of knowledge, skills and abilities, including the ability of a person to generate ideas, create innovations, and bring them to production
The theoretical foundations of the study include the works of Russian and foreign academic economists, generalization and critical analysis of which made it possible to show the indirect impact of human capital on sustainable development
Summary
The factors in the liquidation orientation of the institution of insolvency in the Russian Federation, as well as the trends in the increase in duration of insolvency proceedings with a minimum number of satisfied creditor claims have been identified; counterarguments have been presented regarding the alleged low efficiency of trustees in bankruptcy; arguments concerning the annual increase in the workload of trustees in bankruptcy have been statistically supported. 126 Федерального закона «О несостоятельности (банкротстве)»); б) препятствование проведению инвентаризации; в) обжалование результатов оценки, обращение в арбитражный суд с заявлениями о разрешении разногласий в части порядка реализации имущества должника; г) включение аффилированных лиц в реестр требований кредиторов должника с целью аккумулирования большинства голосов для контроля над процедурой; д) попытки приостановления торгов, оспаривание результатов торгов, жалобы в Федеральную антимонопольную службу Российской Федерации; е) жалобы на действия арбитражного управляющего, давление на него посредством подачи жалоб в Управление Росреестра с целью отстранения от процедуры или же полной дисквалификации управляющего; ‒ величина и разнородность конкурсной массы, что приводит к необходимости организации нескольких длительных процедур торгов; ‒ комплексный и ресурсозатратный характер деятельности арбитражного управляющего по оспариванию подозрительных сделок должника с последующей реализацией возвращенных в конкурсную массу активов или прав требования к третьим лицам; ‒ юридической работой по привлечению к субсидиарной ответственности контролирующих лиц должника. Результаты исследования представляют интерес для арбитражных управляющих, специалистов, сопровождающих процедуры банкротства, а также студентов факультетов экономического и юридического профилей, поскольку включают в себя не только обширный статистический анализ эффективности института несостоятельности в его действующем состоянии, но и сравнительный анализ законопроекта изменений в Федеральный закон «О несостоятельности (банкротстве)» с точки зрения профессионального положения арбитражных управляющих.
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