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UNSDG's Due Diligence as a Guideline for Ukraine's Postwar Reconstruction
- Source :
- Облік і фінанси, Iss 4(106), Pp 92-100 (2024)
- Publication Year :
- 2024
- Publisher :
- Institute of Accounting and Finance, 2024.
-
Abstract
- The post-conflict reconstruction of Ukraine presents an opportunity to align recovery processes with the United Nations Sustainable Development Goals (SDGs). The article aims to analyze the integration of due diligence principles in line with the UNSDGs into Ukraine's post-conflict reconstruction, focusing on how such principles can contribute to sustainable long-term recovery while effectively addressing the country's urgent challenges. The article proposes a due diligence framework in line with the UNSDGs as a methodology for managing the recovery process. The main focus is on integrating the SDG principles into key areas such as governance, social stabilization, economic recovery, and environmental sustainability, considering the specific challenges that arise in the post-conflict period. The main components of the proposed methodology are stakeholder engagement, risk assessment, policy integration, and impact measurement. Tools such as the Rapid Damage and Needs Assessment methodology, social equity analysis, and environmental impact assessment support these aspects. The approach also includes transparent governance, promoting sustainable economic development through green and digital technologies, and implementing practices to ensure equal opportunities and benefits for all social groups. Particular attention is paid to innovative financing mechanisms and effective monitoring systems, which are key to attracting resources and monitoring the achievement of post-conflict reconstruction goals. The author identified key challenges related to integrating the SDG principles, including limited resources, lack of data, and difficulties in coordination and proposed strategies to overcome these obstacles. Integrating sustainable development principles into every aspect of the reconstruction process will restore infrastructure and strengthen society's resilience. The study presents a structured roadmap to align post-conflict reconstruction efforts with the SDGs, ensuring long-term development, environmental responsibility, and social cohesion.
Details
- Language :
- German, English, Russian, Ukrainian
- ISSN :
- 23079878 and 25181181
- Issue :
- 4(106)
- Database :
- Directory of Open Access Journals
- Journal :
- Облік і фінанси
- Publication Type :
- Academic Journal
- Accession number :
- edsdoj.50058ef1e6bc47878855c78770704120
- Document Type :
- article
- Full Text :
- https://doi.org/10.33146/2307-9878-2024-4(106)-92-100