在企业社会责任的背景下报告可持续发展

H. Umantsiv
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摘要

加强商业实体的社会责任和提高商业信息透明度,需要在开展商业活动的基础上,报告经济、生态、社会及其他方面对社会发展的社会和经济进程的影响的动态。本文的目的是在全球挑战过程中实施ESG战略的背景下,突出当前公司报告可持续发展的趋势和观点。为了实现这一目标,采用了系统和体制的办法;辩证方法、分析方法、综合方法和比较方法;概括的方法,历史和逻辑方法的统一。据透露,在乌克兰,可持续发展的设想正处于欧盟立法实施背景下的形成和标准化阶段。乌克兰公司可持续发展报告的特点包括关于战争对其活动的影响以及在2022年期间为克服社会、人道主义和环境后果所作贡献的信息。已经确定的是,组织和维护有效的非财务报告是通过通报可持续发展目标的实施,提供有关公司活动对经济、生态和社会总体影响的信息的重要前提。乌克兰可持续发展报告做法的推广需要改进理论、概念和方法方法,以便在我国欧洲一体化的背景下证明公司披露具体信息的方向是合理的。
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Reporting on sustainable development in the context of corporate social responsibility
Strengthening the social responsibility of business entities and increasing the level of busi­ness information transparency requires repor­ting on the dynamics of the economic, ecolo­gical, social and other aspects of its influence on the course of social and economic processes of social development based on the conduct of busi­ness activities. The aim of the article is to high­light the current trends and perspectives of companies reporting on sustainable develop­ment in the context of the implementation of ESG strategies in process of global challenges. To achieve it, systemic and institutional approaches have been used; dialectical, analytical, synthesis and comparative methods; method of genera­lizations, unity of historical and logical appro­aches. It was revealed that in Ukraine, the pro­vision of sustainable development is at the stage of formation and standardization in the imple­mentation context of EU legislation. Features of sustainable development reporting for Ukrai­nian companies included information on the impact of war on their activities and contribution to overcoming social, humanitarian and environ­mental consequences during the period of 2022. It has been established that the organization and maintenance of effective non-financial reporting is an important prerequisite for providing infor­mation about the impact of companies’ activities on the economy, ecology and society in general through informing about the implementation of sustainable development goals. The spread of the practice of reporting on sustainable development in Ukraine requires the improvement of theore­tical, conceptual and methodological approaches to justify the directions of disclosure of the specified information by companies in the context of the European integration of our country.
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