The concept of SUSTAINABLE DEVELOPMENT is a model for the development of civilization, which is based on the need to maintain a balance between solving social and economic problems and preserving the environment.

Development Of the concept of sustainable development is caused by the threat of an environmental disaster caused by the negative consequences of scientific and technological progress. The term "sustainable development" was first used in 1987 in the report "Our common future" of the UN world Commission on environment and development.

The commitments of States to achieve sustainable development were formulated in the Declaration of Agenda 21, adopted at the United Nations Conference on environment and development (June 1992, Rio de Janeiro).

In December 1992, the UN established a special Commission on sustainable development. In 1995, the Commission adopted a Programme of work on sustainable development indicators for use at the national level by countries in making strategic decisions.

Sustainable development indicators are divided into 4 groups:

1) indicators of social aspects (fight against poverty; dynamics of demographic processes and sustainability of development; development of education, literacy, training programs; protection and improvement of people's health; ensuring sustainable development of places of mass residence of people);

2) indicators of economic aspects (international cooperation to enhance sustainable development and related domestic policies; changing consumption patterns; financial resources and mechanisms for their rational use; transfer of environmentally sound technologies, cooperation and capacity development);

3) indicators of environmental aspects (protection of water quality and drinking water supply; protection of oceans, all types of seas and coastal areas; integrated approach to planning and management of land resources; management of fragile ecosystems: deserts and arid zones, mountain areas; ensuring sustainable development of agriculture and rural areas; protection of the atmosphere; processing of solid waste and sewage, toxic chemicals, hazardous waste; processing and disposal of radioactive waste; combating desertification; preserving biodiversity; environmentally friendly biotechnology);

4) indicators of institutional aspects (integration of environmental aspects interests and principles of development in decision-making; science and sustainable development; international legislative instruments and mechanisms; provision and exchange of information for strategic decision-making; strengthening of major population groups).

The Declaration adopted in 1992 in Rio de Janeiro also points out the 5 main contradictions of sustainable development, which are proposed to be addressed using a variety of approaches:

1) the contradiction between real life and living in harmony with nature: the focus should be on people who have the right to a healthy and productive life in harmony with nature;

2) the contradiction between real development and the environment: ecological. the component must become an integral part of the development process and cannot be considered in isolation from it;

3) the conflict between the interests of present and future generations: the satisfaction of human needs and the preservation of the environment must be present in the interests of each generation;

4) the contradiction between rich and poor countries and people: it is necessary to reduce the gap in living standards between countries and people, to eradicate hunger and poverty;

5) internal economic contradictions: sustainable development involves the exclusion or reduction of production and consumption patterns that do not contribute to its implementation.

The world summit on sustainable development was held in Johannesburg from 26 August to 4 September 2002 and adopted a recommendation-based plan of action for the implementation of Agenda 21. It emphasized that poverty eradication, changing unsustainable patterns of production and consumption, and protecting and managing the natural resource base of economic and social development are the main goals and requirements of sustainable development. In order to implement The agenda for the twenty-first century in the context of globalization, all actors in international relations must be involved. The plan stated that sound social and economic policies, as well as environmental policies, democratic institutions, the rule of law, anti-corruption measures, gender equality and an enabling environment for investment were the basis for sustainable development at the national level. It was also stressed that peace and security (including the need to protect the environment) are essential for achieving sustainable development. environmental security), stability and respect for human rights and fundamental freedoms, including the right to development, as well as respect for cultural diversity.

The plan stated that the gap between developed and developing countries remained, and that it was necessary to create a dynamic and enabling international economic environment that would ensure international cooperation, especially in the areas of Finance, trade and technology transfer, as well as the full and effective participation of developing countries in global decision-making. The plan indicated the need to increase the transfer of financial resources (including new and additional ones). financial resources) to developing countries to support their national sustainable development strategies and programmes. In this regard, recommendations were made to strengthen the activities of the UN, the WTO, the UN Conference on trade and development (UNCTAD) and other international organizations, including environmental organizations, to expand programs implemented through the Official development assistance Fund, the Global environment facility, etc., to reduce the debt level of developing countries. The Johannesburg meeting outlined the institutional framework for sustainable development at the international, regional and national levels.

Implementing its international obligations, the Russian Federation developed in 1992 a national action plan for environmental protection aimed at improving environmental health. the situation in the Russian Federation, reducing its adverse impact on the health of the population, preserving the life-supporting functions of the biosphere, ensuring effective participation of Russia in the international community. environmental activity. The plan established guidelines for the targeted use of budget allocations for environmental protection, as well as for the allocation of financial resources for environmental purposes by domestic and foreign investors.

Decree of the President of the Russian Federation No. 236 of February 4, 1994 approved the State strategy of the Russian Federation for environmental protection and sustainable development. In order to create the necessary conditions for the implementation of its main provisions, the government of the Russian Federation has developed and implemented a Plan of action in the field of environmental protection and nature management for 1994-1995 (including about 100 major environmental measures). this includes the development of 32 draft laws, 47 Federal target programs and subprograms, and 21 normative documents) and for the years 1996-1997(56 activities, including on the development of 4 draft laws, 41 Federal target programs).

Decree of the President of the Russian Federation No. 440 of April 1, 1996 approved the Concept of transition of the Russian Federation to sustainable development. The document contains a system of provisions that characterize sustainable development, Russia on the threshold of the XXI century, tasks, directions and conditions of transition to sustainable development, criteria for decision-making and indicators of sustainable development, stages of Russia's transition to sustainable development, etc.

After the adoption of the 1997 Kyoto Protocol to the UN framework Convention on climate change (signed by the Russian Federation on March 11, 1999), taking into account the main provisions of this document and on the basis of previously adopted Russian legislative acts, the Government of the Russian Federation approved the Environmental doctrine of the Russian Federation on August 31, 2002.

The first precondition for achieving sustainability is social responsible behaving. Some articles about this theme:

1. APPROPRIATE CONSIDERATION OF VALUE ADDED LAW AS A PRECONDITION OF SOCIAL RESPONSIBILITY.

http://www.irdo.si/irdo2017/referati/plenarna-bergant.pdf.

2. CAPITAL, LABOUR AND SOCIAL RESPONSIBILITY

http://www.irdo.si/irdo2018/referati/c-01-bergant.pdf

3. THE QUALITY OF ACCOUNTING INFORMATION AND USER'S SOCIAL RESPONSIBILITY: SOCIAL ASPECT

http://www.managementjournal.info/index.php/IJAME/article/view/617/514

4. THE RELATION BETWEEN CAPITAL AND LABOUR AS A BASIS FOR THE DISTRIBUTION OF THE ADDED VALUE.

http://www.sciencepublishinggroup.com/journal/paperinfo.aspx?journalid=183&doi=10.11648/j.ijsts.20190703.12

Kind regards

Živko Bergant