AN EVALUATION OF THE PERSONNEL REMUNERATION SYSTEM ALIGNMENT WITH SUSTAINABILITY GOALS

  • I.M. Sadikov Kazan Federal University, Kazan, Russia
DOI: https://doi.org/10.34680/BENEFICIUM.2025.2(55).28-37

Abstract

This article develops methodological approaches to evaluating the alignment of a company's personnel remuneration system with its sustainable development goals. As Russian companies increasingly implement sustainable development initiatives, greater attention is being paid to human resources and remuneration. Quantifying the alignment of personnel remuneration with an economic entity's sustainable development goals is becoming crucial to build a competitive compensation system. The study's methodological basis is the concept of sustainable development; methods employed include analysis and synthesis, abstract-logical methods, detailing and generalization techniques, and a systems approach to studying socio-economic processes. The research identifies priority areas for aligning personnel remuneration systems with the sustainable development agenda. A system of analytical indicators is proposed to assess the contribution of personnel remuneration to sustainable development. The article also examines aspects of the organizational and methodological support for evaluating personnel remuneration systems from a sustainable development perspective. Integrating the indicators studied and presented in this research into the economic entity's accounting and analytical system creates an information base for management decisions aimed at ensuring sustainable development. The results contribute to understanding the role of personnel remuneration in achieving sustainable development goals and can be used in managing personnel remuneration systems to implement the economic entity's ESG strategy. 

References

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Keywords: corporate social responsibility, personnel remuneration system, human resource management, management analysis, sustainable development

References

  • Izmaylov M.K. The Role of ESG Management in the Enterprise Development Strategy // Beneficium. 2024. Vol. 1(50). Pp. 47-53. (In Russ.). DOI:34680/BENEFICIUM.2024.1(50).47-53
  • Endovitskii D.A., Pankratova M.V. The Purpose of Internal Control of Corporate Sustainability // Economic Analysis: Theory and Practice. 2018. Vol.17(7). Pp. 1211-1226. (In Russ.). DOI: 10.24891/ea.17.7.1211
  • Sheremet A.D. A Complex Analysis of Sustainable Development Indicators of an Enterprise // Economic Analysis: Theory and Practice. 2014. Vol.45(396). Pp. 2-10. (In Russ.).
  • Barilenko V.I. Business-Analysis as a Tool for Sustainable Development of Economic Entities // Accounting. Analysis. Auditing. 2014. Vol. 1. Pp. 25-31. (In Russ.).
  • Umnova M.G. The Concept of Sustainable Development in Organizations: Modern Understanding // Journal of Economics, Entrepreneurship and Law. 2021. Vol. 11(12). Pp. 2637-2658. (In Russ.). DOI: 18334/epp.11.12.113854
  • Sustainability-kul'tura v rossijskih kompaniyah: kak korporativnaya kul'tura i HR-funkciya rabotaet na ustojchivoe razvitie biznesa [Sustainability culture in Russian companies: how corporate culture and HR function support sustainable business development] (2022). TSQ Consulting. (In Russ.). URL: https://files.tsqconsulting.ru/Research_2022_Sustainability_Culture_TSQ_Consulting.pdf (accessed on 07.02.2024).
  • Preobrazovanie nashego mira: Povestka dnya v oblasti ustojchivogo razvitiya na period do 2030 goda [Transforming our World: The 2030 Agenda for Sustainable Development] (2015). Russian Union of Industrialists and Entrepreneurs. (In Russ.). URL: https://rspp.ru/sustainable_development/goals/?ysclid=m3ow11s8sa387413922 (accessed on 07.02.2024).
  • Efimova O.V. Analysis of Sustainable Development of the Company: Stakeholder Approach // Economic Analysis: Theory and Practice. 2013. Vol. 45(348). Pp.41-51. (In Russ.).
  • Tychinina N.A. Theoretical Basis of Content of Accounting-Analytical Support of Stable Enterprise Development // Vestnik of the Orenburg State University. 2009. Vol. 2(96). Pp. 102-107. (In Russ.).
  • Druzhinin P.A. Applying the Concept of Sustainable Development in the Activities of an Industrial Company // Social Entrepreneurship and Corporate Social Responsibility. 2023. Vol. 4(4). Pp. 201-212. (In). DOI:10.18334/social.4.4.120807
  • Sungatullina L.B. Modern Paradigm of Management Accounting and Analysis of the Expenses on the Employee Benefits // Audit and Financial Analysis. 2014. Vol. 1. Pp. 70-75. (In Russ.).
  • Werner S., Balkin D.B. Strategic Benefits: How Employee Benefits Can Create a Sustainable Competitive Edge // The Journal of Total Rewards. 2021. Vol.31(1). Pp. 8-22.
  • Drobot E.V., Makarov I.N., Pochepaev I.A. How Companies can use Human Resources to achieve Sustainable Development Goals // Leadership and Management. 2021. Vol. 8(1). Pp. 85-108. (In Russ.). DOI:18334/lim.8.1.110932
  • Yemelina N.K., Rozhkova K.V., Roshchin S.Yu. The Gender Gap in Starting Wages Among University Graduates in Russia // Woman in Russian Society. 2024. Vol. 3. Pp.123-143. (In Russ.). DOI: 10.21064/WinRS.2024.3.8
  • Federal Law of December 30, 2001 No. 197-FL “Trudovoj kodeks Rossijskoj Federacii” [“The Labour Code of the Russian Federation”] (2024). ConsultantPlus. (In Russ.). URL: https://www.consultant.ru/document/cons_doc_LAW_34683/ (accessed on 26.02.2024).
  • Kapeliushnikov R.I. Labor Productivity versus Labor Compensation: Some Simple Arithmetic // Voprosy Ekonomiki. 2014. Vol. 3. Pp. 36-61. (In Russ.). DOI:32609/0042-8736-2014-3
  • Stepanova O.S. A Data Collection System Model for Sustainability Reporting // International Accounting. 2024. Vol. 27(5-515). Pp. 585-602. (In Russ.). DOI:24891/ia.27.5.585
  • Sungatullina L.B., Sadikov I.M. Razvitie metodicheskih podhodov k otrazheniyu raskhodov na voznagrazhdeniya personala v sisteme buhgalterskogo upravlencheskogo ucheta [Development of methodological approaches to reflecting personnel remuneration expenses in a management accounting system] // Accounting in Budgetary and Non–Profit Organizations. 2024. Vol. 5(581). Pp. 15-21. (In Russ.).
  • Efimova O.V. Forming Reports on Sustainable Development: Stages and Procedures // Accounting. Analysis. Auditing. 2018. Vol. 5(3). Pp. 40-53. (In Russ.). DOI:26794/2408-9303-2018-5-3-40-53
  • Afanasiev M.P., Shash N.N. New Information in Financial Disclosures Related to Sustainable Development in the Concept of ESG (Version IFRS) // Studies on Russian Economic Development. 2023. Vol.34(5). Pp. 696-703. DOI: 1134/S1075700723050027

About the Authors 

Ilshat M. Sadikov – Graduate Student, Kazan Federal University, Kazan, Russia. E-mail: ilshat.sadikov99@gmail.com. SPIN РИНЦ 1409-1733. ORCID 0009-0005-9068-8068

Liliya B. Sungatullina – Dr. Sci. (Economics), Docent; Professor, Kazan Federal University, Kazan, Russia. E-mail: Lilia_sungat@mail.ru. SPIN РИНЦ 3283-5594. ORCID 0000-0001-5771-9938. Scopus Author ID 56422435600

For citation: Sadikov I.M., Sungatullina L.B. An Evaluation of the Personnel Remuneration System Alignment with Sustainability Goals // Beneficium. 2025. Vol. 2(55). Pp. 28-37. (In Russ.). DOI: 10.34680/BENEFICIUM.2025.2(55).28-37

 

 

Published
2025-06-25
Issue
No 2 (2025)
Section
ENTERPRISE MANAGEMENT TOOLS