Non-Financial Reporting as a Tool for Transparency and CSR Performance Assessment
Abstract
The study substantiates the role of non-financial reporting as a key tool for corporate transparency and assessing CSR performance in Ukraine. It examines double materiality, integration of European standards, and the transition to ESG management. Priority focuses include human capital preservation, investor attraction, and business resilience during post-war recovery.
Keywords
corporate social responsibility, non-financial reporting, double materiality, CSRD, ESG management, transparency, post-war recovery
How to cite (DSTU 8302:2015)
Kuznietsov V. Non-Financial Reporting as a Tool for Transparency and CSR Performance Assessment. Contemporary Science, Technology and Society : Proceedings of the International Scientific Conference / Academia Publishing Hub (London, 21 September 2026). London, 2026. P. 40–43.