Proposed Approach to Assessing the Marginal Risks of Alcoholic Beverages in the Context Of SDG

Objective: This article presents a proposed approach to assessing the marginal risks of alcoholic beverage production companies, leading the capitalization of publicly listed companies in global stock markets. Theoretical Framework: The aim of the article is to assess marginal risks and forecast the necessary size of the profit margin that ensures sustainable development goals in leading alcohol companies listed on international stock exchanges. Method: In this study for the purpose of assessing marginal risks, from a methodological standpoint, we propose the standard deviation of the marginal value (marginal value) indicator / the average value of the marginal value (marginal value) indicator as a risk factor. In the context of this study, a new methodological approach to marginal risk assessment in leading companies in the alcoholic beverage industry with capitalized liabilities is proposed. Results and Discussion: The scientific novelty of the research lies in the proposed approach to assessing marginal risks and implementing effective control over them. Research Implication: Since the net profit margin holds significant importance from the perspective of quantitatively measuring sustainable development, new approaches to revenue enhancement and rational expense management are becoming increasingly crucial in the context of the rapid digitalization of the economy. Originality/Value: Article is the originality and creativity of the researcher and has not published before. It is a new research from our previous studies.