Sustainability Roll and Revenue-Cost Optimization under Sustainable Development (for Mining Companies Adoption)

Anchoring practical mechanisms and instruments by mining companies in transitive economies based on natural resources trade is of great importance. How to make sustainable development attractive for investors and mining magnates remains a topical issue. There is a fundamental difference in the postulates of the market economy and the view prevailing among business persons and managers about the importance and necessity of implementing socially and environmentally effective projects. This is reflexively expressed in their personal attitude to these projects in the past and positioning them within the hierarchy of priorities designed for a company to be developed in the long-run perspective. In other words, the process of sustainable development, as it is seen by the leaders, has a high level of cost and a low level of profitability. At the same time, the company operates under the rules of the market economy – that is, the company is oriented on financial benefits gained as a result of the implementation of environmental and social projects. Among such projects are rendered public services (education, health, culture and recreation), which do not bring direct financial benefits to the enterprise in the form of revenue.