Sustainable development financing: conceptual and categorical apparatus

Kozhukhova, Tetiana and Кожухова, Тетяна Валеріївна and Кожухова, Татьяна Валерьевна (2017) Sustainable development financing: conceptual and categorical apparatus. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (1(66)). pp. 134-144. ISSN 2079-4819

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Abstract

Based on the results of the study categorical apparatus that characterizes financing sustainable development have been improved: the concept of «financial flows related to the achievement of the objectives of sustainable development» has been clarified. That means a purposeful movement of funds generated and used at national, international and global levels to achieve sustainable development; sustainable development financing: the process of mobilization, distribution, orientation to priority sectors, programs and projects and efficient use of financial resources in order to achieve sustainable development; financial policy for sustainable development: defining goals, on achieving of which the processes of formation, distribution and redistribution of financial resources at global, national and international levels are directed. The classification of financial resources involved in sustainable development has been clarified through study of such classifications as the direction of use (for sustainable development goals, funding of global public goods, financing of basic sectors of sustainable development, additional climate finance) that will provide the management apparatus with samples of specific information required for controlling operational decision-making. The practical significance of the results is the possibility to use them in making effective and timely management decisions in the field of sustainable development financing of Ukraine.

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