{"title":"Improving the Methods of Analysis and Evaluation of the Effectiveness of «Green» Investments","authors":"K. Astvacaturova","doi":"10.12737/1998-0701-2024-10-2-35-42","DOIUrl":null,"url":null,"abstract":"The relevance of the methods for analyzing and evaluating the effectiveness of «green» investments development due to the insufficient scientific validity of the approaches used today, because of which there is a risk of incorrect assessment of projects and investment expectations. The article proposes an author’s modification of the methodology for analyzing and evaluating the effectiveness of «green» investments, based on the calculation of a complex index and an aggregated assessment of a set of factors of financial efficiency; financial stability; social efficiency; environmental efficiency, as well as the use of the decoupling index to monitor the achievement of “green” investment goals.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"32 15","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditor","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2024-10-2-35-42","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The relevance of the methods for analyzing and evaluating the effectiveness of «green» investments development due to the insufficient scientific validity of the approaches used today, because of which there is a risk of incorrect assessment of projects and investment expectations. The article proposes an author’s modification of the methodology for analyzing and evaluating the effectiveness of «green» investments, based on the calculation of a complex index and an aggregated assessment of a set of factors of financial efficiency; financial stability; social efficiency; environmental efficiency, as well as the use of the decoupling index to monitor the achievement of “green” investment goals.