Determinants of sustainable development in the post-war recovery of Ukraine

Abstract

Ukraine’s course towards sustainable development requires the implementation of modern practices of interaction in the triangle of the state, business and society. There is a need to develop institutional mechanisms for harmonization and strengthening comparability of corporate reporting at the international level in the context of the sustainable development goals. The purpose of the article was to develop organizational and methodological issues of monitoring the corporate sector’s contribution to achieving the sustainable development goals at the stage of Ukraine’s post-war recovery. Methods of analysis and synthesis (to study the consequences of Russia’s military aggression), comparison (when analysing the requirements of international normative acts for the structure, stages of formation and a set of reporting indicators), a process approach (for the development of recommendations for a database creation) have been applied in the research. The consequences of Russia’s military aggression for the economic development of Ukraine and the achievement of sustainable development goals have been analysed. The institutional mechanisms of strengthening harmonization and comparability of reporting on sustainable development at the international level in the context of the sustainable development goals achievement have been substantiated. Recommendations for the creation of the “State Repository of Reports on Sustainable Development of Enterprises and Organizations of Ukraine” have been developed. A national institutional model for the calculation of indicator 12.6.1 “The number of enterprises publishing reports on sustainable development” has been constructed. It is proposed to expand the set of indicators for releasing information on anti-corruption practices by disclosing indicator D.2.3 “Amount of funds (in US dollars) directed to anti-corruption measures, including the training of one employee on anti-corruption issues, per year”. The obtained results can be used for the development of institutional mechanisms for the coordination of global and strategic documents at the global and national levels in order to create a unified vision of the countries’ contribution to the achievement of sustainable development goals.