Responsible and sustainable consumption in the field of information services

¹ National University of Water and Environmental Engineering, 11 Soborna Str., 33028 Rivne, Ukraine
² National Academy of Internal Affairs, 1 Solomjanska Square, 03035 Kyiv, Ukraine

^* Corresponding author: o.r.antonyuk@nuwm.edu.ua

Abstract

The article is devoted to the issues of responsible and sustainable consumption using the example of business entities in information services. The basis for the research is information from the audit firms, particularly the companies of the «Big Four». The study was based on information from auditing companies, particularly the Big Four sustainability and transparency companies. It was found that audit firms provide sustainability services for their clients. At the same time, audit firms take into account the goals of sustainable development, in particular, Goal 13. The authors have classified audit services as are related to the field of sustainable development provided by audit firms. It was analyzed transparency reports and sustainable development reports, which made it possible to identify the factors influencing the formation of responsible consumption in companies in the information services field. Due attention was to the organization of the “green office”. Responsible consumption of energy, water, paper and CO2e emissions were analyzed using information from the 2018-2022 sustainability reports of the world-renowned auditing company Deloitte. This allowed the authors to obtain results regarding the specifics of the consumption of certain types of resources, taking into account the industry aspect - the provision of information and audit services.