НЕФІНАНСОВА ЗВІТНІСТЬ ТА ЇЇ КРИТЕРІЇ У ФОРМУВАННІ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВ

Liudmyla Lezhnenko

doi:10.30890/2567-5273.2025-42-03-058

NON-FINANCIAL REPORTING AND ITS CRITERIA IN SHAPING THE COMPETITIVENESS OF ENTERPRISES

Authors

Liudmyla Lezhnenko Kyiv National Economic University named after Vadym Hetman https://orcid.org0000-0002-0347-5875

DOI:

https://doi.org/10.30890/2567-5273.2025-42-03-058

Keywords:

non-financial reporting, sustainable development, non-financial reporting criteria, competitiveness, materiality of impact, financial materiality

Abstract

The article considers the role of non-financial reporting as a tool for improving the competitiveness of enterprises in the current conditions of sustainable development. International regulatory approaches to non-financial reporting are analyzed. It is

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Published

2025-12-30

How to Cite

Лежненко, Л. (2025). NON-FINANCIAL REPORTING AND ITS CRITERIA IN SHAPING THE COMPETITIVENESS OF ENTERPRISES. Modern Engineering and Innovative Technologies, 3(42-03), 121–132. https://doi.org/10.30890/2567-5273.2025-42-03-058