Історичні передумови виникнення та формування звітності зі сталого розвитку

The article examines the genesis of corporate sustainability reporting, which arose from the concept of corporate social responsibility. The analysis of historical aspects covers the main periods of origin and formation of the concept of sustainability reporting. The prerequisites for the emergence of the concept of «sustainable development» and its impact on the reporting process are considered, with special attention paid to the scientific works that became the prerequisites for the formation of this concept. The key international initiatives and standardization processes are characterized. The role of GRI standards, the implementation of EU directives and the practice of creating common international standards IFRS S1 and IFRS S2 are analyzed. The modern challenges of reporting are outlined, including the need to ensure transparency, unification of approaches and integration of environmental, social and economic aspects into the activities of the enterprise. The author characterizes the change in focus from financial indicators to a comprehensive reflection of environmental, social and governance aspects of companies’ activities. Particular attention is paid to the standardization process and its impact on corporate reporting practices. It is determined that non-financial reporting contributes to increased transparency, stakeholder trust and more informed management decisions. The main advantages of reporting standardization are also outlined, including increased investor confidence, comparability of reports and increased efficiency. The challenges accompanying the implementation of standards are also discussed, including the need to adapt business models and improve reporting mechanisms. The study emphasizes the need for further development of regulatory approaches and integration of sustainable development practices into corporate strategy.