Companies’ sustainable reporting: assessment and practice

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Yana Oliinyk
Mariia Kucheriava
Nataliia Semenyshena
Olena Boiarova
Nadiia Hryshchenko
صندلی اداری


The article is devoted to highlighting of the results of scientific and practical research aimed at solving the problem of ensuring the comparability of enterprises' non-financial reporting data. The issues of current stage of non-financial reporting implementation are identified, including the lack of comparability of data disclosed in such reporting between companies, undustries and countries. These caused the difficulties with the monitoring of Sustainable Development Goals attainment. The results presented in the article is a part of the global overall countries’ case study of companies non-financial reporting practice in terms of SDGs’ attainment managed by UNCTAD. The ways and solutions to ensure the comparability of non-financial reporting data are suggested. The objective of the study is to determine the possility to align the company's core indicators with macro-indicators of SDGs attainment in appropriate areas. Case of Ukraine in the field of aggregation statistical data on progress in SDGs attainment and assessment of the private sector contribution to this process. The study was based on data from non-financial reporting of Ukrainian company for 2017-2018. This project was conducted in accordance with the requirements of the Guidance on core indicators for entity reporting on contribution towards implementation of SDGs, developed by ISAR-UNCTAD.


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Article Details

Integration System of Education, Science and Production
Author Biographies

Yana Oliinyk, SESE "Academy of Financial Management"

Dr.Sc. in Economics, Associate Professor, Director of the Institute of Postgraduate Education

Mariia Kucheriava, SESE “Academy of Financial Management”

Ph.D. in Economics, Head, Center for the implementation of the results of financial and economic research 

Nataliia Semenyshena, Podillia State University

Dr.Sc. in Economics, Associate Professor

Olena Boiarova, National University of Life and Environmental Sciences of Ukraine

Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation Department, Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught: “Reporting of the enterprise”, “Accounting”, “Financial Accounting”, “Public procurement”. Scientific interests: problems of theory and practice of accounting of enterprises activity, including agro and industrial production.

Nadiia Hryshchenko, State Biotechnological University

Assistant Professor of the Department of tourism. Scientific interests: The mechanism of increasing competitiveness, development of economic and production-technological potential of subjects of agro-industrial production. Author of more than 3 scientific works.


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