Обґрунтування найбільш релевантних бенчмарків у сфері звітування зі сталого розвитку: досвід України

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Abstract
Purpose. The purpose of the article is to substantiate the criteria for evaluation of non-financial reporting systems and to select the most relevant benchmarks of sustainable development reporting, taking into account the political and economic characteristics of Ukraine. Results. The article is devoted to the selection of a sustainable development reporting system. At the first stage, the authors identified a set of alternative sustainable development reporting systems (ISSB, ESRS, SEC, GRI and IIRC). Further, the authors substantiated the system of criteria for evaluating alternatives, namely: the relevance of the political concept; compliance with Ukraine's post-war reconstruction plans; comprehensive consideration of ESG criteria; the importance of the incorporation of the SDG. Determination of the most relevant system of sustainable development reporting is carried out by the Analytical Hierarchy Process. As it was culculated, the best alternative is the ESRS standard, which is significantly ahead of other reporting standards by an integrated assessment of the global priorities of alternatives. This conclusion is consistent with the results of the empirical analysis of the specified standards and the legally established course for the full European integration of Ukraine. Scientific novelty consists in the improvement of methodological bases for the selection of the most relevant system of sustainable development reporting, which, unlike the existing ones, takes into account the peculiarities of the national economy and the political situation in Ukraine. Practical value. Application of the most relevant system of sustainable development reporting should essentially increase the transparency of the national economy, which will significantly increase the investment attractiveness of enterprises and shorten the period of post-war recovery.

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