КОМПЛЕКСНИЙ АНАЛІЗ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ НА ОСНОВІ ІНТЕГРОВАНОЇ ЗВІТНОСТІ
Authors: Прозоров Денис Вікторович , Юрченко Олена Сергіївна 
Published: October 2021

Intensification of globalization processes and dynamic conditions of enterprises, increased demands of investors, stakeholders and other stakeholders necessitate the formation of analytical information about the effectiveness of economic, social and environmental activities and creating value for the future. The purpose of the article is disclosure of methodical basis of the comprehensive analysis of sustainable development of the enterprises based on integrated reporting The subject of the research is a set of theoretical, methodological and practical aspects of analytical support of integrated reporting of enterprises. Methods used in the research: general scientific and special methods of the research: dialectical method of knowing the essence of analytical support of integrated ability; integrated approach, methods of concretization, abstraction - the basis of disclosure of models analysis of indicators of integrated reporting; induction and deduction (knowledge of the features of the analysis of the effectiveness of social and environmental activities); analogies - for the formation of analytical tools. The main hypothesis of research is suggestion that a comprehensive analysis of sustainable development of enterprises should be aimed at generating information to assess the effectiveness of activities in the triune dimension (economic, social and environmental) in order to meet the informational needs of various stakeholders. The statement of basic materials. The basis for the development of conceptual and methodological basis of a comprehensive analysis of sustainable development of enterprises is the concept of capital, value and sustainable development, expansion of the subject area and system of indicators that characterize effectiveness and allow to assess sustainable development. In order to improve the information and organizational structure of analysis of integrated reporting, new approaches to the analysis of analytical procedures are proposed on the basis of an orderly system of indicators that determine the effectiveness of economic, social and environmental activities. The suitability of the proposed system of indicators is demonstrated on the basis of assessments of the analysis of the current state of efficiency of social activities of agricultural enterprises. Practical significance of the research is the possibility of application of provided scientific and methodological recommendations for improving the methodological approach to a comprehensive analysis of sustainable development of enterprises, which provides a system of indicators by three blocks of analysis the effectiveness of economic, social and environmental activities. Conclusions of research. The proposed approach to a comprehensive analysis of sustainable development of enterprises, in contrast to existing ones, differs in an orderly system of indicators in terms of analyzing the effectiveness of social activities and assessing the impact of key social factors on value added which will provide complete, reliable information about sustainable development of enterprises