| Popis: |
The purpose of the study was to consider the priority areas of development, the main innovations and the prospects for standardizing ESG reporting as a tool to ensure its informative and analytical value. The article highlights the prerequisites for promoting sustainability reporting and its standardization in the context of modern challenges associated with the need to consolidate efforts at all levels to implement the ESG agenda and spread responsible business practices. The content of the current changes in the GRI Standards related to updating Universal and Topic standards, developing Sector standards and, in general, improving the quality and consistency of ESG reporting standards is disclosed. The prospects for standardization of ESG reporting in connection with the implementation of the IFRS Foundation Project on the development of international standards for the disclosure of information on sustainable development, focused on the needs of investors and financial markets, are shown. New horizons for ESG reporting have been defined in the context of the development by EFRAG of new European sustainability reporting standards. The results obtained are aimed at expanding and improving the use of ESG reporting standards by organizations when disclosing information on the impact on the economy, the environment and the social sphere, and will contribute to further ESG business transformation. |
