CLASSIFICATION OF RISKS AND THREATS AS ONE OF THE DETERMINANTS OF ENSURING THE ECONOMIC SECURITY OF ENTERPRISES
The emergence of new global challenges of economic development actualizes the problem of creating an effective system of economic security of enterprises. In this regard, the classification and assessment of the materiality level of risks and threats to economic security become the fundamental condition for the successful functioning and development of economic entities. Thus, the aim of the study is to develop a unified approach to the decomposition of various social, environmental and managerial factors that affect (can influence) the economic security of enterprises in various sectors of the economy in a non-linear economic environment.
Keywords: economic security of enterprises, threats, ESG risks.
Highlights:
♦ the analysis of approaches to the definition of the concept of "economic security of the enterprise" is carried out;
♦ the definitions of the terms "economic security of enterprises" and "ESG risks" are formulated;
♦ the classification of ESG risks of economic security is systematized;
♦ the decomposition and assessment of the materiality level of ESG risks of sustainable development was carried out, taking into account industry specifics;
♦ systematization and assessment of the materiality level of ESG risks of sustainable development for enterprises of the extractive industry has been carried out;
♦ the main directions of improving the effectiveness of the analysis of risks and threats to the economic security of enterprises are formulated.
Victoria V. Kozhukhova, Lecturer at Samara State University of Economics