Tools for implementing the Sustainable Development Goals in Ukraine

Abstract

The paper analyzes the state’s obligations to protect human rights and the obligations of business to respect human rights stemming from existing international norms and core human rights conventions, which define respect for human rights as a global standard of expected business behavior and as a tools implementing the Sustainable Development Goals. The UN Guiding Principles integrated into the National Strategy of Ukraine in the field of human rights have defined the tasks, expected results and key indicators for assessing progress. It is noted that the European Integration Guidelines of Ukraine, in particular the Association Agreement between Ukraine and the EU, are an important driver of numerous transformations of national legislation with a human rights orientation, which provides for the harmonization of national legislation with the current EU acquis, including norms and standards in the field of human rights. A number of National Development Strategies in various spheres of public life and the concept of implementing state policy in the field of promoting the development of socially responsible business in Ukraine are analyzed, which form the regulatory framework in the field of business and human rights and determine the means of implementing the UN Guiding Principles. Given the rapidly changing external factors, it is proposed to regularly assess the Concept and update the Action Plan to address emerging problems in the most rational way and while respecting human rights. The lack of state and non-state means and mechanisms for protecting human rights from the negative impact of business was noted. Ensuring transparent and effective regulation of the activities of business entities increases the reputation, investment attractiveness, trust and respect for Ukraine from international investors, potential international partners of Ukraine. The state of ensuring the rule of law, the fight against corruption and discrimination, to improved corporate governance focused on human rights; increasing Ukraine's sovereign credit ratings; compliance with formal criteria (inflation, tax burden, etc.); introducing tax benefit mechanisms in most sectors of the economy; expanding and creating new industrial parks and improving the conditions for doing business in them.