Global Trends in Sustainability Reporting and the Ukrainian Context

ANNOTATION.The article highlights the importance of sustainable development reporting as a tool for increasing transparency and providing an information basis for management decisions, particularly at the macroeconomic level.It provides a brief overview of phenomena in the global and national economies that cause asymmetry in financial and statistical reporting, and focuses on the latest challenges facing the global and national economies that remain outside the scope of traditional approaches to accounting and analysis.The potential of sustainable development reporting in addressing these issues is considered, especially in the context of the growing role of non-financial factors in shaping effective public management policy.Attention is focused on a new direction for the application of sustainable development reporting in the management of the public sector of the economy and the influence of the state on the creation of an institutio nal environment for the introduction of such reporting for all sectors of the national economy, as well as for certain groups of small and medium-sized businesses.Measures are proposed to further improve the practice of corporate reporting on contributions to the achievement of the Sustainable Development Goals.An analysis of the current state of reporting practice in Ukraine is conducted, the logic of implementing international standards (in particular IFRS S1, S2, ESRS) is outlined, and a number of specific measures for its improvement are proposed.Recommendations include improving UNCTAD international guidance documents, creating algorithms for adapting international standards to the national context, providing methodological support to enterprises, and developing a national taxonomy for sustainabl e reporting.The need for active dissemination of sustainable reporting practices in Ukraine is justified, taking into account the challenges of martial law, which, according to the authors, will contribute to increasing economic stability, improving management processes, and achieving the Sustainable Development Goals.