ІНТЕГРОВАНА ЗВІТНІСТЬ ПРОВІДНИХ КОМПАНІЙ У СФЕРІ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ У ЄС ТА УКРАЇНІ: КЕЙС-СТАДІ ТА БЕНЧМАРК-АНАЛІЗ
Integrated reporting of csr leading companies in the EU and Ukraine: case study and benchmark analysis

Summary/Abstract: Purpose. The purpose of this study is to compare approaches to the preparation and presentation of integrated reporting of European and Ukrainian companies – leaders in corporate social responsibility based on the case study and benchmark analysis methods, as well as to develop directions for the harmonization of such approaches. Results. The article systematizes the historical aspects of submitting integrated and climate-oriented reporting in the EU and Ukraine, existing standards and recommendations, and its submission experience based on comparative analysis methods. It has been proven that European legislation in the field of accounting, sustainable development, and disclosure of non-financial information serves as a benchmark for the convergence of the accounting systems of Ukraine and the EU. Based on the case study method, the practice of disclosing information on the sustainable development of global corporations, such as Microsoft and Apple, represented on the European market, was summarized. The experience of leading Ukrainian companies in the field of corporate social responsibility regarding the disclosure of non-financial information and ensuring progress toward the Sustainable Development Goals is summarized. The system of factors restraining the development of integrated reporting and information disclosure processes regarding climate change and sustainable development was considered. It has been established that the lack of precautionary measures regarding these factors can negatively affect the harmonization of the European and Ukrainian accounting systems. Scientific novelty. The novelty of the obtained results lies in the substantiation of European integration trends in the reform of the national accounting system of companies, oriented to the coverage of climate-oriented aspects and the Sustainable Development Goals in an integrated manner. Practical value. The regulators can use the obtained practical results of the benchmark analysis in forming directions for the harmonization of integrated reporting of Ukrainian companies under European approaches, as well as by the companies themselves to improve reporting approaches for climate targets and Sustainable Development Goals.

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