№ 11/2019

Fìnansi Ukr. 2019 (11): 44–57https://doi.org/10.33763/finukr2019.11.044

MONITORING SUSTAINABLE DEVELOPMENT GOALS

KRUTOVA Angelika ¹, NESTERENKO Oksana ²

¹Kharkiv State University of Food Technology and Trade, Research ID : http://www.researcherid.com/rid/J-4894-2018
OrcID ID : https://orcid.org/0000-0002-7154-6233
²Kharkiv State University of Food Technology and Trade
OrcID ID : https://orcid.org/0000-0002-9516-0917

Institutional model of information provision of measuring the private sector contribution to the attainment of the Sustainable Development Goals

The transition of national economy to sustainable development, its economic and social integration towards the European Union and world community require the introduction of modern practices of reporting comparability enhancing at the global level in the context of achieving the Sustainable Development Goals (SDGs). The purpose of the article is to develop a national institutional model of information provision for determining the private sector contribution to the achievement of the SDGs. The objective is carried out with the help of general scientific and special research methods, namely: the dialectical approach, analysis and synthesis, systematization and generalization. It is substantiated that the introduction of a new reporting form, the management report, contributed to the improvement of the information base for the definition of indicator 12.6.1 "The number of enterprises that publish sustainable development reports". As a result of the different types of reports analysis, it is proved that the largest number of the indicators of minimum disclosure format according to the Draft Methodology for SDG indicator 12.6.1 is presented in the Management Report. The article presents an analysis of existing Global and national repositories to mine for global 12.6.1 Database, which have been created to address sustainable development issues and group them by classification: thematic content; reporting language; target audience; reporting entity status; reporting methodology; number of submitted reports. To strengthen the corporate position on the sustainable development of Ukraine and meet the growing demand for information on the progress of domestic entities in the attainment of the SDGs, it is proposed to create a State Repository of Ukrainian Enterprises and Organizations’ Sustainable Development Reports. The proposed institutional model should underpin the development and harmonization of a specific plan for voluntary interaction between state-owned companies and large private enterprises within the framework of the National Institutional Model of Information Assurance for the Definition of Indicator 12.6.1.

Keywords:sustainable development, management report, institutional model, state repository of Ukrainian enterprises and organizations’ sustainable development reports, format of indicators disclosure, voluntary national reviews

JEL: М14, М15, Q01

KRUTOVA A. . Institutional model of information provision of measuring the private sector contribution to the attainment of the Sustainable Development Goals / A. . KRUTOVA, O. Nesterenko // Фінанси України. - 2019. - № 11. - C. 44-57.

Article original in Ukrainian (pp. 44 - 57)

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