INFORMATION ABOUT THE COMPANY’S ESG ACTIVITIES

The article presents the results of a study of ways to inform interested stakeholders about the costs of an enterprise in the field of sustainable development. The purpose of the study is to increase the number of publicly available sources of information about the company’s ESG activities in the interests of its stakeholders. The research was based on the provisions of the concept of sustainable development, an analysis of economic literature reflecting research on informing stakeholders about the activities of the institution that adopted this concept, accounting (financial) statements of the organization and reporting on sustainable development. The methods of description and comparison, causeandeffect relationships, system and comparative analysis, and generalization are used. The author highlights the problems of ESG ratings, which lead to significant discrepancies in the ratings of organizations and make it impossible to compare enterprises with each other. The main activities related to the implementation of the sustainable development concept, which affect the composition of an enterprise’s costs, such as environmental, social, and corporate management costs, are identified. The classification of environmental, social, and corporate costs into capital and current costs is substantiated. The author identifies a separate group of expenses for collecting and processing costs associated with the implementation of the sustainable development concept. The theoretical significance of the results lies in the justification of the need and possibility of presenting information about an enterprise’s costs in the field of the sustainable development concept in the balance sheet and the report on financial results. The article proposes methods for presenting information about capital and current costs in the main forms of accounting (financial) reporting. The practical significance of the research results lies in updating the data on accounting (financial) reporting in accordance with current global business trends.

sustainable development, accounting (financial) statements, balance sheet, organization costs, organization expenses, ESG principles, financial results report, environmental costs, social costs, corporate management costs

Tkachuk N. V. Information about the company’s ESG activities. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;4(73):91—96. DOI: 10.25683/VOLBI.2025.73.1442.