Praxeology of Sustainable Development Reporting for the Analysis and Audit of the Trade Network

Анотація

The priority direction of this study is to determine the state of submission by Ukrainian enterprises of reports on sustainable development, standards that are being used in the completion and submission of such reports, and the main directions of further implementation along with application of international standards. In recent years, the submission of reports on sustainable development has become increasingly relevant as a significant indicator of the enterprise’s activities within the framework of corporate social responsibility and the directedness towards international ideas for reporting information on economic, social and environmental indicators for making operational managerial decisions. Therefore, the introduction and adaptation of international standards to national and sectoral documents, which are the basis for reporting on sustainable development, becomes especially relevant. The network principle of trade over the past decade has acquired a special development, so that retail chains, as a significant indicator of the socio-economic standard of living, need special attention in the context of the introduction of sustainable development reporting. The study results in defining the needs of stakeholders regarding the information received, which is determined by three main directions: economic, social and ecological, which is further necessary in determining the attractiveness of the enterprise in order to participate in the M&A (mergers and acquisitions) processes. The analysis of implementation of reports on sustainable development in Ukraine and the world is carried out; active participants in these processes are identified; distribution by areas of application of reports on sustainable development by enterprises of Ukraine is accomplished. The main content of existing international standards, according to which the report on sustainable development is submitted, is determined. Further research will allow to develop recommendations for the implementation of this type of reporting, internal methods of auditing both the financial and the non-financial information contained in such reports, and typical methods of auditing these indicators.

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