ЗВІТНІСТЬ ЩОДО СТАЛОГО РОЗВИТКУ ГІРНИЧОДОБУВНИХ І НАФТОПЕРЕРОБНИХ КОМПАНІЙ: ПОРІВНЯЛЬНИЙ АНАЛІЗ ЄС ТА УКРАЇНИ
Reporting on the sustainable development of mining and oil refining companies: a comparative analysis of the EU and Ukraine

Summary/Abstract: Purpose. The purpose of this study is to compare the national recommendations for the preparation of the Report on the management of mining and oil refining enterprises with the existing international practice, and to draw conclusions about their compliance, in particular in the part of the structure and content of the Management Report. Results. The article considers the necessity of forming non-financial reports of enterprises. The essence, purpose, tasks of reporting on sustainable development in Ukraine and the EU, in particular the Management Report, are highlighted. Types of non-financial reporting are considered, namely: Management report, integrated report, report according to the GRI standard, progress report on the implementation of the principles of the UN Global Compact, report on social and environmental projects, and their characterization according to Directive 2013/34/EU. An analysis of the EU legal framework and its implementation in Ukraine regarding reporting on the sustainable development of companies was carried out. A comparative analysis of the criteria for determining the size category of EU and Ukrainian enterprises was carried out. The prevalence of publication of Reports on the management of Ukrainian companies, which are among the 100 largest taxpayers of Ukraine, was studied, in particular, in the section of the mining and oil refining industry. A comparison was made of the structure and content of the Management Report in accordance with IFRS Practical Report 1, elements of the Management Commentary and Methodological Recommendations No. 982. The recommended information content of the Management Report was grouped taking into account IFRS and Methodological Recommendations No. 982. Recommendations on the introduction of certain corrections to the domestic regulatory framework in order to transition from the standard Ukrainian system to international standards for the preparation of reports on sustainable development are substantiated. Scientific novelty. The novelty of the obtained results lies in the substantiation of scientific and practical provisions regarding the imitation of international standards for the further development of the domestic model of reporting on sustainable development. In addition, it is proposed to spread the practice of drawing up non-financial reports by companies, which will contribute to the formation of an effective management system for identifying existing and forecasting possible internal and external threats to its functioning, as well as taking measures to minimize the impact of these threats on the results of operations on the basis of sustainable development. Practical value. The theoretical and methodological provisions of this study have been brought to practical recommendations for the introduction of certain corrections in the domestic regulatory framework in order to transition from the standard Ukrainian system to international standards for the preparation of reports on sustainable development. The obtained practical results can be used at enterprises of the mining sector and the oil refining industry to implement sustainable development.

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