Проблеми розкриття інформації у звітності суб’єктів господарювання у контексті сталого розвитку

Abstract

Розкрито важливість формування звітності зі сталого розвитку вітчизняними суб’єктами господарювання, оскільки вона є інструментом, який сприяє налагодженню партнерських відносин з провідними світовими компаніями, державними інституціями й іншими групами зацікавлених сторін, а також є важливим чинником конкурентної боротьби. Проаналізовано основні формати звітів зі сталого розвитку, які прийняті у світі й окреслено можливості їх використання в Україні. Виявлено причини незначного поширення практики звітування вітчизняними підприємствами про соціальні й екологічні аспекти їх діяльності. Described the importance of making reporting on sustainable development by domestic entities regardless of their kind of size and activity, as it enables action to correct leadership in the strategic management through risk identification business; promotes partnerships with both domestic entities and with leading companies and public institutions, and other stakeholder groups; is an important factor of competition when entering international markets or participate in implementing government programs or projects of large private institutions. Proved that for large entities, as well as those who represent the public interest, it is necessary to legislatively regulate the procedure, the timing and method of publication of reports on sustainable development, while all other business entities must themselves be aware of the feasibility of disclosing information about its activities in the context of positive or negative influence on society. Business can be Socially responsible, regardless of its size, and even small businesses can create qualitatively new conditions of competition and to promote the development of enterprises in the context of sustainable development. Analyzed the basic formats of reports on sustainable development, which are in the world (report of progress implementing the principles of the Global Compact, Report on Sustainable Development, prepared according to the requirements of the system of the Global Reporting Initiative, Report by the standard AA1000, etc.), and outlined their possible use in Ukraine. It is proved that the first step to the disclosure of the entity in the context of the impact on society can become more efficient use of explanatory notes. Described the opinion that in terms of attracting additional economic benefits for companies statements are required by GRI, is more important than a report generated to fulfill commitments to implement the 10 principles of the UN. This is due primarily to the fact that it shows not only contribute to the development of the entity’s social, environmental and other socially significant projects, as well as their strengths to attract investors. Identified the causes slight widespread practice of domestic enterprises reporting about social and environmental aspects of their activities, the main ones are: the requirement of disclosure of this information in terms of legal regulation; the complexity of the process and the need to involve additional experts; lack of attention on this issue in training of economists in universities and so on.