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<article xmlns="https://jats.nlm.nih.gov/publishing/1.1/" xmlns:xlink="http://www.w3.org/1999/xlink" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" dtd-version="1.1" specific-use="eps-0.1"><front><journal-meta><journal-id journal-id-type="publisher">SciNotesIBI</journal-id><journal-id journal-id-type="ojs">SciNotesIBI</journal-id><journal-title-group><journal-title xml:lang="ru">Ученые записки Международного банковского института</journal-title><trans-title-group xml:lang="en"><trans-title>Proceedings of the International Banking Institute</trans-title></trans-title-group><abbrev-journal-title xml:lang="en">Proceedings of the International Banking Institute</abbrev-journal-title><abbrev-journal-title xml:lang="ru">Ученые записки Международного банковского института</abbrev-journal-title></journal-title-group><contrib-group/><publisher><publisher-name>Международный банковский институт</publisher-name><publisher-loc><country>RU</country><uri>https://www.ibispb.ru/</uri></publisher-loc></publisher><issn pub-type="ppub">2413-3345</issn><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI"/></journal-meta><article-meta><article-id pub-id-type="publisher-id">482</article-id><article-id pub-id-type="EDN">SOFKSC</article-id><article-categories><subj-group subj-group-type="heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title xml:lang="ru">Трансформация взглядов Джона Элкингтона на концепцию устойчивого развития</article-title><trans-title-group xml:lang="en"><trans-title>The transformation of John Elkington's views on the concept of sustainable development</trans-title></trans-title-group></title-group><contrib-group content-type="author"><contrib><name-alternatives><string-name specific-use="display">Павлова Елена Евгеньевна</string-name><name name-style="western" specific-use="primary"><surname>Pavlova</surname><given-names>Elena Evgenievna</given-names></name></name-alternatives><xref ref-type="aff" rid="aff-1"/><bio xml:lang="en"><p><strong>Candidate of Economic Sciences</strong></p>
<p>Department of General Economic Theory and History of Economic Thought, </p>
<p>Saint Petersburg State University of Economics (Saint Petersburg, Russia)</p>
<p>Address: 191023, Griboyedov Canal Embankment, 30-32 lit. A, Saint Petersburg, Russia, е-mail: pavleniar@mail.ru</p></bio><bio xml:lang="ru"><p><strong>к.э.н.</strong></p>
<p>Кафедра<em> </em>общей экономической теории и истории экономической мысли, Санкт-Петербургский государственный экономический университет (Санкт-Петербург, Россия)</p>
<p>Адрес: 191023, Наб. канала Грибоедова, д. 30-32 лит. А, Санкт Петербург, Россия, е-mail: pavleniar@mail.ru</p></bio></contrib></contrib-group><aff id="aff-1"><institution content-type="orgname">Санкт-Петербургский государственный экономический университет (Санкт-Петербург, Россия)</institution></aff><pub-date date-type="collection"><year>2026</year></pub-date><pub-date date-type="pub" publication-format="epub"><day>30</day><month>09</month><year>2026</year></pub-date><issue seq="10">3 (57)</issue><issue-id>39</issue-id><fpage>191</fpage><lpage>213</lpage><pub-history><event event-type="received"><event-desc>Received: <date date-type="received" iso-8601-date="2026-09-30T11:10:24+00:00"><day>30</day><month>9</month><year>2026</year></date></event-desc></event></pub-history><permissions><copyright-statement>Copyright (c) 2026 Proceedings of the International Banking Institute</copyright-statement><copyright-year>2026</copyright-year><copyright-holder>Proceedings of the International Banking Institute</copyright-holder><license xlink:href="https://creativecommons.org/licenses/by-nc/4.0"><license-p>&lt;a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/"&gt;&lt;img alt="Лицензия Creative Commons" src="//i.creativecommons.org/l/by-nc/4.0/88x31.png" /&gt;&lt;/a&gt;&lt;p&gt;Это произведение доступно по &lt;a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/"&gt;лицензии Creative Commons «Attribution-NonCommercial» («Атрибуция — Некоммерческое использование») 4.0 Всемирная&lt;/a&gt;.&lt;/p&gt;</license-p></license></permissions><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI/article/download/482/491/1697" content-type="application/pdf"/><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI/article/view/482"/><abstract><p>Основная цель данной статьи – осуществить всесторонний теоретический, хронологический и методологический анализ эволюции экологической и экономической философии Джона Элкингтона, проследить его переход от раннего соблюдения принципов корпоративной социальной ответственности (КСО) к современным парадигмам «регенеративного капитализма» и «зеленых лебедей».</p>
<p>В статье используется методология исследования, основанная на институционально-эволюционной экономической теории и системно-структурном анализе. Применяется ретроспективный подход к рассмотрению развития принципов устойчивого развития в трудах Элкингтона для выявления трансформации его научной концепции.</p>
<p>Полученные результаты показывают, что, хотя концепция тройного базового уровня (TBL) активно внедряется в практику крупными корпорациями и отражается при формировании отчетности в области устойчивого развития, однако в конечном итоге она зачастую носит поверхностный характер и используется как инструмент «зеленого камуфляжа», не изменяя фундаментальную капиталистическую парадигму максимизации краткосрочной прибыли. </p>
<p>Исследование приходит к выводу, что постепенное снижение вреда больше не является жизнеспособной защитной стратегией против экологических и экономических кризисов. Вместо этого экономическое выживание требует наступательного, экспоненциального сдвига теории и практики в сторону регенеративного капитализма, возглавляемого «зелеными лебедями» – общесистемными рыночными инновациями, которые будут активно восстанавливать и пополняют как экологическое богатство, так и социальную справедливость.</p>
<p> </p></abstract><trans-abstract xml:lang="en"><p>The main purpose of this article is to carry out a comprehensive theoretical, chronological and methodological analysis of the evolution of John Elkington's environmental and economic philosophy, to trace his transition from early adherence to the principles of corporate social responsibility (CSR) to modern paradigms of "regenerative capitalism" and "green swans".</p>
<p>The article uses a research methodology based on institutional-evolutionary economic theory and system-structural analysis. A retrospective approach is applied to the consideration of the development of the principles of sustainable development in the works of Elkington to identify the transformation of his scientific concept.</p>
<p> The results show that although the concept of the triple baseline (TBL) is actively being implemented by large corporations and reflected in the formation of sustainability reporting, in the end it is often superficial and is used as a tool of «green camouflage» without changing the fundamental capitalist paradigm of maximizing short-term profits. </p>
<p>The study concludes that gradual harm reduction is no longer a viable defensive strategy against environmental and economic crises. Instead, economic survival requires an offensive, exponential shift in theory and practice towards regenerative capitalism, led by "green swans" – system-wide market innovations that will actively restore and replenish both ecological wealth and social justice.</p></trans-abstract><trans-abstract xml:lang="en&lt;p class=&quot;MsoNormal&quot; style=&quot;text-align: justify; text-indent: 35.45pt; line-height: 130%;&quot;&gt;&lt;span lang=&quot;EN-US&quot; style=&quot;font-size: 12.0pt; line-height: 130%; mso-ansi-language: EN-US;&quot;&gt;The main purpose of this article is to carry out a comprehensive theoretical, chronological and methodological analysis of the evolution of John Elkington's environmental and economic philosophy, to trace his transition from early adherence to the principles of corporate social responsibility (CSR) to modern paradigms of &quot;regenerative capitalism&quot; and &quot;green swans&quot;.&lt;/span&gt;&lt;/p&gt;&#10;&lt;p class=&quot;MsoNormal&quot; style=&quot;text-align: justify; text-indent: 35.45pt; line-height: 130%;&quot;&gt;&lt;span lang=&quot;EN-US&quot; style=&quot;font-size: 12.0pt; line-height: 130%; mso-ansi-language: EN-US;&quot;&gt;The article uses a research methodology based on institutional-evolutionary economic theory and system-structural analysis. A retrospective approach is applied to the consideration of the development of the principles of sustainable development in the works of Elkington to identify the transformation of his scientific concept.&lt;/span&gt;&lt;/p&gt;&#10;&lt;p class=&quot;MsoNormal&quot; style=&quot;text-align: justify; text-indent: 35.45pt; line-height: 130%;&quot;&gt;&lt;span lang=&quot;EN-US&quot; style=&quot;font-size: 12.0pt; line-height: 130%; mso-ansi-language: EN-US;&quot;&gt;&lt;span style=&quot;mso-spacerun: yes;&quot;&gt; &lt;/span&gt;The results show that although the concept of the triple baseline (TBL) is actively being implemented by large corporations and reflected in the formation of sustainability reporting, in the end it is often superficial and is used as a tool of «green camouflage» without changing the fundamental capitalist paradigm of maximizing short-term profits. &lt;/span&gt;&lt;/p&gt;&#10;&lt;p class=&quot;MsoNormal&quot; style=&quot;text-align: justify; text-indent: 35.45pt; line-height: 130%;&quot;&gt;&lt;span lang=&quot;EN-US&quot; style=&quot;font-size: 12.0pt; line-height: 130%; mso-ansi-language: EN-US;&quot;&gt;The study concludes that gradual harm reduction is no longer a viable defensive strategy against environmental and economic crises. Instead, economic survival requires an offensive, exponential shift in theory and practice towards regenerative capitalism, led by &quot;green swans&quot; – system-wide market innovations that will actively restore and replenish both ecological wealth and social justice.&lt;/span&gt;&lt;/p&gt;"/><kwd-group xml:lang="ru"><title>Ключевые слова</title><kwd>устойчивое развитие</kwd><kwd>корпоративная социальная ответственность</kwd><kwd>«зеленые лебеди»</kwd><kwd>регенеративный капитализм</kwd><kwd>Джон Элкингтон</kwd></kwd-group><kwd-group xml:lang="en"><title>Keywords</title><kwd>sustainable development</kwd><kwd>corporate social responsibility</kwd><kwd>"green swans"</kwd><kwd>regenerative capitalism</kwd><kwd>John Elkington</kwd></kwd-group><funding-group><award-group><funding-source xml:lang="en">The article was carried out as part of the initiative research project of the Saint Petersburg State University of Economics: «The State and the Market: The Eurasian Dominant in Development under the Conditions of the Formation of a Multipolar World» (registration number: 125012000490-8).</funding-source></award-group><award-group><funding-source xml:lang="ru">Статья выполнена в рамках инициативной НИР Санкт-Петербургского государственного экономического университета: «Государство и рынок: евразийская доминанта развития в условиях формирования многополярного мира» (регистрационный номер: 125012000490-8).</funding-source></award-group></funding-group><counts><page-count count="23"/></counts><custom-meta-group><custom-meta><meta-name>issue-cover</meta-name><meta-value><inline-graphic xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://journal.ibispb.ru/public/journals/1/cover_issue_39_ru.jpg"/></meta-value></custom-meta></custom-meta-group><custom-meta-group/></article-meta></front><body/><back><ref-list><ref id="R1"><mixed-citation xml:lang="ru_RU">Elkington J. 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