Suchergebnisse

Мета. Мета статті – обґрунтування критеріїв оцінювання систем нефінансової звітності та обрання найбільш релевантних бенчмарків у сфері звітування зі сталого розвитку з урахуванням політичних та економічних особливостей України.
Результати. Статтю присвячено обранню системи звітування про сталий розвиток. На першому етапі авторами визначено набір альтернативних систем звітування про сталий розвиток (ISSB, ESRS, SEC, GRI і IIRC). Далі авторами обґрунтовано систему критеріїв оцінювання альтернатив, а саме: релевантність політичної концепції; відповідність планам повоєнного відновлення України; комплексність урахування ESG-критеріїв; важливість інкорпорації цілей сталого розвитку (ЦСР) як основи повоєнного відновлення та сталого розвитку країни в подальшому. Визначення найбільш релевантної системи звітування про сталий розвиток проводили шляхом методу аналізу ієрархій. Найкращою альтернативою є стандарт ESRS, який суттєво випереджає інші стандарти звітності за інтегральною оцінкою глобальних пріоритетів альтернатив. Такий висновок узгоджується з результатами емпіричного аналізу вказаних стандартів та законодавчо закріпленим курсом на повну європейську інтеграцію України.
Наукова новизна полягає в удосконаленні методичних заcад обрання релевантної системи звітування про сталий розвиток, які, на відміну від наявних, ураховують особливості національної економіки на політичної ситуації в Україні.
Практична цінність. Застосування найбільш релевантної системи звітування про сталий розвиток має суттєво збільшити прозорість національної економіки, що, своєю чергою, істотно підвищить інвестиційну привабливість підприємств і скоротить період післявоєнного відновлення.

The integration process of Ukraine into the European Union requires fundamental changes in economic, social, and environmental spheres. The provision for any significant changes should be based on a deep investigation. Corporate Social Responsibility is regarded nowadays as a critical factor for the change management process in economic, social, and environmental spheres. In the present paper, an investigation on Corporate Social Responsibility, as perceived in the European Union in general, and in Ukraine in particular, has been made. The article has been based on the comparison of the data between Ukraine and other European Union countries. Challenges for Corporate Social Responsibility development in Ukrainian corporations have been addressed, followed by a set of recommendations to ensure effective fundamental changes in the integration process through CSR activities.

The integration process of Ukraine into the European Union requires fundamental changes in economic, social, and environmental spheres. The provision for any significant changes should be based on a deep investigation. Corporate Social Responsibility is regarded nowadays as a critical factor for the change management process in economic, social, and environmental spheres. In the present paper, an investigation on Corporate Social Responsibility, as perceived in the European Union in general, and in Ukraine in particular, has been made. The article has been based on the comparison of the data between Ukraine and other European Union countries. Challenges for Corporate Social Responsibility development in Ukrainian corporations have been addressed, followed by a set of recommendations to ensure effective fundamental changes in the integration process through CSR activities.

The aim of the research is to analyze typical problems in the implementation of quality management systems (QMS) on the basis of private production enterprises which operate in emerging economy context and to develop a rational strategic plan for the design and implementation of such a system, taking into account the experience of successful organizations. The main benefits of implementing QMS are presented. In the article it is recommended to consider the formation of QMS as a project with the appropriate stages of activities. The following positions are envisaged at the initiation stage: formalization of the decision on QMS implementation, appointment of project participants, project team training, as well as development of mission, vision, quality policy and QMS process structure. At the implementation stage, it is proposed to develop and approve QMS documents, as well as to implement an internal audit program. At the stage of project closure, it is advisable to put into operation the developed system and pass a certification audit in order to obtain a certificate of compliance with the requirements of ISO 9001. The article presents the structure, content, sequence and estimated duration of all the stages of the project, as well as the division of responsibilities between the project team members. Emphasis is placed on the main issues which can arise at different stages of such a project. In the paper the following range of issues was identified: inconsistency of QMS processes structure with the existing organizational structure of the enterprise; incorrect definition of the performance indicators for processes at different hierarchy levels; erroneous decisions in the internal documentation system organizing. In its turn, in the article the causes for the above-mentioned issues were identified, namely: insufficient motivation of project participants, lack of time or other necessary resources, unwillingness to change the current management system of the company, inconsistency of real goals with the stated ones, etc. In the article it is proposed to divide the main causes of issues into three basic groups: by project participants (personal), bureaucratic (systemic) and leadership (administrative). The authors propose a number of measures to minimize the risks of issues in the QMS implementation, and determine the distribution of areas of responsibility for these measures organizing.

The disclosure of information on sustainability by energy companies is a guarantee of increasing their competitiveness in achieving Sustainable Development Goal 7 and the post-war recovery of the Ukrainian energy sector. This paper aims to evaluate the sustainability transparency reporting of energy companies in Ukraine and connect the level of such transparency and their competitiveness. The study used the Transparency Index to analyze information disclosure on sustainability by 50 energy companies in Ukraine, the largest taxpayers. It is based on SDG, CSR, and ESG criteria and shows the companies' ratings. It was found that companies with a low disclosure of SDG, CSR, and ESG criteria have the largest specific weight (76%) among the respondents. The undisputed leader in sustainability transparency is Energoatom, while only 11 companies out of 50 surveyed have an A and B rating (the highest and higher level of transparency). The index was used as a factor variable in the non-parametric modeling of the relationship between the sustainability transparency of energy companies in Ukraine and their competitiveness (company return, profitability, and profit margin of taxes paid). A close, statistically significant, and inverse relationship was revealed between the Sustainability Transparency Index of energy companies and indicators illustrating their competitiveness besides profitability. The results of rating and clustering companies according to SDG, CSR, and ESG criteria can be used to improve their positive and negative investment screening procedures and increase their competitiveness on the way to SDG 7.
AcknowledgmentInna Makarenko gratefully acknowledges support from the Supreme Council of Ukraine (0122U201796).