{"title":"在企业社会责任的背景下报告可持续发展","authors":"H. Umantsiv","doi":"10.31617/1.2023(149)05","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"18 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Reporting on sustainable development in the context of corporate social responsibility\",\"authors\":\"H. Umantsiv\",\"doi\":\"10.31617/1.2023(149)05\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":115856,\"journal\":{\"name\":\"SCIENTIA FRUCTUOSA\",\"volume\":\"18 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SCIENTIA FRUCTUOSA\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31617/1.2023(149)05\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SCIENTIA FRUCTUOSA","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31617/1.2023(149)05","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.