Companies’ sustainable reporting: assessment and practice

Abstract

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.