INFORMATION DISCLOSURE BY ECONOMIC SUBJECTS ABOUT THE SUSTAINABLE DEVELOPMENT ADAPTED FOR UKRAINE IN TERMS OF HYBRID WAR

Анотація

The article identifies the main objectives for achieving the sustainable development goals in the context of armed conflict in the eastern territory of Ukraine in accordance with the established strategic directions of the national development for the period up to 2030 according to the principle “Nobody should stand aside”. The organizations, which are obliged to provide the interested users with information on the achievement of the sustainable development goals and the tasks, specified for their achievement, have been identified. This study analyzes the non-financial reports of Ukrainian business entities, which are among dozens of enterprises with the highest level of transparency of information on corporate social responsibility. The analysis of non-financial reports allowed us to establish the specifics of disclosing information about social responsibility in the context of the tasks set to achieve sustainable development goals in the context of armed conflict in Ukraine. In particular, it was proved, that information on socially responsible measures taken is disinterest, which, in turn, indicates the concern of business entities in achieving sustainable development goals, adapted to Ukraine in the face of the consequences of the hybrid war.

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