Позитивные изменения. Том 4, №1 (2024). Positive changes. Volume 4, Issue 1 (2024)

Also, a crucial aspect is the engagement (or inclusion) of vulnerable and marginalized groups. Currently, inclusion is conventionally seen as a means to achieve diversity within teams. Those who are compelled to keep pace with the times, study demographic forecasts and the like, are actively trying to cover the deficit in organizational capability to involve “not like everyone else” in the value creation chain and the consumption of goods. Therefore, the standard should include more coherent and near-future oriented requirements for the involvement of vulnerable groups (people with disabilities and special needs, young professionals, individuals with migration experience, women with young children, the elderly, etc.). “The conversation should not just be about the simple demonstration of hiring metrics (though it would be good if companies start to disclose this data), but about organizational and other innovations,” Novikov emphasizes.

Understanding the need for significant revisions to the standard, the expert speaks of being ready to engage in its adjustment and supplementation, because the practice of conveying information about a company’s activities cannot be developed once and for all; it is an iterative process. Given the dynamics with which the world changes, it is necessary to quite frequently revisit ideas and the specific ways of their implementation in reports. “We need to understand that conveying information about the company’s activities in sustainable development and other areas requires not just temporary working groups but a community of constantly active experts,” concludes Novikov.

SUSTAINABILITY AND INDICATORS

Undoubtedly, all existing methodologies are commendable in their own right, and the mere existence of such initiatives is a big advantage. However, when talking about sustainability, it is essential to address indicators directly related to this concept in terms of social impact. When reports contain only quantitative metrics, they fail to correlate with promises of analyzing or forecasting systemic qualitative changes. What is missing is a transition formula or an explanation of correlations. Hence, there is a clear understanding of the need to expand the list of indicators, including assessments of social impact, as well as topics of corporate volunteering, inclusive practices, and media influence as evaluation indicators.

Following the strategic session “Sustainable Development Reporting Standard as a tool for the development of volunteering and social involvement,” a resolution draft was created based on the discussion outcomes, which we believe should be presented below unchanged.

“To add to the original list of suggestions:

• Finalization of the social effect assessment section;

• In reporting, show not quantitative characteristics of indicators and metrics, but social effects based on them;

• Increase focus on quality indicators;

• The list of indicators should be based not only on international standards and national SDG targets, but also on national projects;

• Include community and partnership development and non-profit sector development in the assessment;

• Include communication projects in the evaluation; inclusion of indicators based on information agenda and quality of campaigns (regional campaigns, federal IRI campaigns, partnerships with ANO “National Priorities”);

• Show the need for linkage indicators between environmental and social (based on them) projects;

• Increase focus on indicators of employee and resident involvement in the management of the enterprise and regional development;

• Include indicators reflecting the accumulation and consolidation of social impact (including partnerships, communities, information agenda);

• Include reintegration rates for employees leaving the position due to retirement, illness, disability;

• Include indicators for implementing an inclusive approach in all areas of the company’s internal and external activities;

• Retain “sustainable investments, including green investments” in the list of economic indicators;

• Disclose information on sustainable investments in terms of national taxonomies.”