{"id":12007,"date":"2022-04-18T14:38:04","date_gmt":"2022-04-18T11:38:04","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12007"},"modified":"2022-05-03T08:17:06","modified_gmt":"2022-05-03T05:17:06","slug":"informaczijne-zabezpechennya-nefinansovoyi-zvitnosti-v-umovah-pandemiyi","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12007","title":{"rendered":"\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u043f\u0430\u043d\u0434\u0435\u043c\u0456\u0457"},"content":{"rendered":"

<\/p>\n

\u0406\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0419\u041d\u0415 \u0417\u0410\u0411\u0415\u0417\u041f\u0415\u0427\u0415\u041d\u041d\u042f \u041d\u0415\u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0417\u0412\u0406\u0422\u041d\u041e\u0421\u0422\u0406 \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u041f\u0410\u041d\u0414\u0415\u041c\u0406\u0407<\/p>\n

INFORMATION SUPPORT OF NON-FINANCIAL REPORTING IN A PANDEMIC<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 101-107. \u041d\u043e\u043c\u0435\u0440: \u21162,<\/strong> \u0422\u043e\u043c 1, 2022 (30<\/strong>4<\/strong>)<\/strong><\/p>\n

https:\/\/doi.org\/10.31891\/2307-5740-2022-304-2(1)-12<\/a><\/p>\n

\u041c\u041e\u041a\u0420\u0418\u041d\u0421\u042c\u041a\u0410 \u0417. \u0412.
\nhttps:\/\/orcid.org\/0000-0001-6546-412X<\/a>
\ne-mail: zoriana.mokrynska@npp.nau.edu.ua<\/a>
\n\u0411\u041e\u0420\u041e\u0412\u0418\u041a \u0406. \u0421.
\ne-mail: irinka.borovik.2001@gmail.com<\/a>
\n\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0430\u0432\u0456\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

Zoriana MOKRYNSKA, Iryna BOROVYK
\nNational Aviation University<\/p>\n

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\u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u043e\u0432\u0430\u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u043e\u044e, \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u043e\u044e \u0456\u0437 \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f\u043c \u043f\u043e\u043f\u0438\u0442\u0443 \u043d\u0430 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e. \u041f\u0456\u0434 \u0447\u0430\u0441 \u0440\u0456\u0437\u043d\u0438\u0445 \u043d\u0435\u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0438\u0445 \u0442\u0430 \u043a\u0440\u0438\u0437\u043e\u0432\u0438\u0445 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0439 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0456 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u0437\u0430\u0446\u0456\u043a\u0430\u0432\u043b\u0435\u043d\u0438\u0445 \u0441\u0442\u043e\u0440\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u044e\u0442\u044c\u0441\u044f. \u0422\u043e\u043c\u0443, \u0434\u043b\u044f \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0443 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e \u043d\u0430\u0434\u0430\u0432\u0430\u0442\u0438 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0443 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0443 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0443 \u0443 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u0449\u043e \u0434\u043e\u0437\u0432\u043e\u043b\u0438\u0442\u044c \u0437\u0431\u0435\u0440\u0435\u0433\u0442\u0438 \u0434\u043e\u0432\u0456\u0440\u0443 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u0437\u0430\u0446\u0456\u043a\u0430\u0432\u043b\u0435\u043d\u0438\u0445 \u0441\u0442\u043e\u0440\u0456\u043d.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443, \u0441\u0442\u0430\u043b\u0438\u0439 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a, \u043f\u0430\u043d\u0434\u0435\u043c\u0456\u044f, \u0430\u0443\u0434\u0438\u0442.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Dissemination of information on the principles of sustainable development implemented in the activities of enterprises and the results of non-financial reporting is usually through the web pages of enterprises. However, this is not the only platform for disseminating such information. Therefore, this article describes the main international platforms that can be used by enterprises. The dynamics of the number of non-financial reports in some European countries and Ukraine is analyzed. Trends and dynamics of the publication of certified non-financial reports in the world and Ukraine are determined. The article summarizes information on major competitions and awards for sustainable development cases and the best non-financial reports. In particular, the results of the selection of the best reports on sustainable development of the CR Reporting Awards 2021 are presented. The article presents the stages of this award, the criteria for selecting non-financial reports and the main nominations. The impact of COVID-19 on non-financial reporting of leading domestic enterprises is analyzed. It has been established that practical social cases related to the pandemic should be identified in the non-financial reporting of enterprises in the following areas: response to COVID-19, support during the pandemic, recovery and sustainability. Information on the results of the impact of COVID-19 on the indicators reflected in the non-financial statements is described. Our paper identifies shifts in the non-financial reporting of enterprises that, due to the pandemic impact, are more focused on social issues such as employee welfare, social welfare, occupational health and safety, and integration and equality. The need to provide reliable information presented in non-financial reporting in a pandemic is objectively justified by the need to increase the demand for social information. During various unforeseen crises, the information interests of stakeholders change. Therefore, to ensure sustainable development, the company needs to provide relevant social information reflected in non-financial statements that will maintain the trust of key stakeholders.<\/p>\n

Keywords: non-financial reporting, sustainable development reporting, sustainable development, pandemic, audit.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0412\u0430\u0441\u0438\u043b\u044c\u0447\u0443\u043a \u0406.\u041f. \u041d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u044f\u043a \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0441\u0442\u0430\u043b\u0438\u043c \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u043e\u043c \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0456\u0439 \/ \u0406.\u0412\u0430\u0441\u0438\u043b\u044c\u0447\u0443\u043a \/\/ \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u0443\u043c\u0430\u043d\u0456\u0442\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u2013 2015. \u2013 \u2116 11. \u2013 \u0421. 212\u2013215.<\/li>\n
  2. \u0406\u043b\u044c\u0447\u0435\u043d\u043a\u043e \u041d. \u0412. \u0421\u0432\u0456\u0442\u043e\u0432\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \/ \u041d. \u0406\u043b\u044c\u0447\u0435\u043d\u043a\u043e \/\/ \u0415\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430. \u2013 2015. \u2013\u00a0 \u2116 9 \u00a0[\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : http:\/\/www.economy.nayka.com.ua\/pdf\/9_2015\/28.pdf.<\/li>\n
  3. \u0411\u0443\u0434\u044c\u043a\u043e \u041e. \u0412. \u041f\u0440\u0438\u043d\u0446\u0438\u043f\u0438 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \/ \u041e. \u0411\u0443\u0434\u044c\u043a\u043e \/\/ \u0417\u0431\u0456\u0440\u043d\u0438\u043a \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0445 \u043f\u0440\u0430\u0446\u044c \u0427\u0414\u0422\u0423. \u2013 2020. \u2013 \u0412\u0438\u043f. 57. \u2013 \u0421. 26\u201334.<\/li>\n
  4. \u0413\u0430\u043d\u043d\u0430 \u0410. \u041c. \u041d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u044f\u043a \u0430\u0441\u043f\u0435\u043a\u0442 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0441\u0442\u0456\u0439\u043a\u0438\u043c \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u043e\u043c \/ \u0410.\u0413\u0430\u043d\u043d\u0430, \u041b. \u0417\u0432\u0430\u0440\u0438\u0447 \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c. \u2013 2020. \u2013 \u2116 3-4. \u2013 \u0421. 121\u2013131.<\/li>\n
  5. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0430\u0439\u0442 CorporateRegister [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.corporateregister.com\/.<\/li>\n
  6. GRI Standards Report Registration System [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/register-your-report\/.<\/li>\n
  7. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0430\u0439\u0442 3BL CSRwire [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.csrwire.com\/about.<\/li>\n
  8. Corporate Responsibility Reporting Awards [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.corporateregister.com\/crra\/.<\/li>\n
  9. \u041a\u043e\u043d\u043a\u0443\u0440\u0441 \u043a\u0435\u0439\u0441\u0456\u0432 \u0437 \u041a\u0421\u0412 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/csr-kraine.org\/projects\/ konkurs-keysiv-z-ksv\/.<\/li>\n
  10. Partnership for Sustainability Award 2021 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/globalcompact.org.ua\/news\/vidkrito-prijom-zajavok-na-partnership-for-sustainability-award-2021\/.<\/li>\n
  11. \u0417\u0432\u0456\u0442 \u0437 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0410\u0448\u0430\u043d 2020 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/aristorsmi001.blob.core.windows.net\/cms-content\/ua\/2019\/11\/2020KCO.pdf.<\/li>\n
  12. \u0417\u0432\u0456\u0442 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443. \u0421\u0442\u0456\u0439\u043a\u0456\u0441\u0442\u044c, \u043b\u0456\u0434\u0435\u0440\u0441\u0442\u0432\u043e, \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u043e 2020 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.coca-cola.ua\/content\/dam\/one\/ua\/uk\/pdf-files\/Sustainability_report_2020_ukr.pdf.<\/li>\n
  13. \u0424\u0430\u0440\u043c\u0430\u043a. \u0417\u0432\u0456\u0442 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/farmak.ua\/wp-content\/uploads\/2021\/12\/zvit-zi-stalogo-rozvitku.-farmak-2020.pdf.<\/li>\n
  14. \u0417\u0432\u0456\u0442 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 Intellias 2020 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/intelliasua-uploads.s3-eu-west-1.amazonaws.com\/documents\/CSR+Report2+(1).pdf .<\/li>\n
  15. \u0420\u0456\u0447\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 Vodafone\u00a0 2020 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 : https:\/\/www.vodafone.ua\/storage\/editor\/files\/sustainability-report-vodafone-0104-ukr.pdf.<\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

      \n
    1. Vasylchuk I.P. Nefinansova zvitnist yak instrument upravlinnia stalym rozvytkom korporatsii \/ I. Vasylchuk \/\/ Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. \u2013 2015. \u2013 \u211611. \u2013 S. 212-215.<\/li>\n
    2. Ilchenko N. V. Svitovi tendentsii rozvytku nefinansovoi zvitnosti ta rozkryttia informatsii zi staloho rozvytku \/ N. Ilchenko \/\/ Efektyvna ekonomika. \u2013 2015. \u2013\u00a0 \u2116 9\u00a0 [Elektronnyi resurs]. \u2013 Rezhym dostupu :http:\/\/www.economy.nayka.com.ua\/pdf\/9_2015\/28.pdf.<\/li>\n
    3. Budko O. V. Pryntsypy pidhotovky zvitnosti zi staloho rozvytku \/ O. Budko \/\/ Zbirnyk naukovykh prats ChDTU. \u2013 2020. \u2013 Vyp. 57. \u2013 S.26-34.<\/li>\n
    4. Hanna A. M., Zvarych L. V. Nefinansova zvitnist pidpryiemstv yak aspekt upravlinnia stiikym rozvytkom \/ A\/ Hanna, L. Zvarych \/\/ Visnyk sotsialno-ekonomichnykh doslidzhen. \u2013 2020. \u2013 \u2116 3-4. \u2013 S.121-131.<\/li>\n
    5. Ofitsiinyi sait CorporateRegister [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/www.corporateregister.com\/.<\/li>\n
    6. GRI Standards Report Registration System [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/register-your-report\/.<\/li>\n
    7. Ofitsiinyi sait 3BL CSRwire. [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/www.csrwire.com\/about.<\/li>\n
    8. Corporate Responsibility Reporting Awards [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/www.corporateregister.com\/crra\/.<\/li>\n
    9. Konkurs keisiv z KSV [Elektronnyi resurs]. \u2013 Rezhym dostupu :https:\/\/csr-kraine.org\/projects\/ konkurs-keysiv-z-ksv\/.<\/li>\n
    10. Partnership for Sustainability Award 2021 [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/globalcompact.org.ua\/news\/vidkrito-prijom-zajavok-na-partnership-for-sustainability-award-2021\/.<\/li>\n
    11. Zvit z korporatyvnoi sotsialnoi vidpovidalnosti Ashan 2020 [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/aristorsmi001.blob.core.windows.net\/cms-content\/ua\/2019\/11\/2020KCO.pdf.<\/li>\n
    12. Zvit zi staloho rozvytku. Stiikist, liderstvo, partnerstvo 2020 [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/www.coca-cola.ua\/content\/dam\/one\/ua\/uk\/pdf-files\/Sustainability_report_2020_ukr.pdf.<\/li>\n
    13. Farmak. Zvit zi staloho rozvytku [Elektronnyi resurs]. \u2013 Rezhym dostupu :https:\/\/farmak.ua\/wp-content\/uploads\/2021\/12\/zvit-zi-stalogo-rozvitku.-farmak-2020.pdf.<\/li>\n
    14. Zvit zi staloho rozvytku Intellias 2020 [Elektronnyi resurs]. \u2013 Rezhym dostupu :https:\/\/intelliasua-uploads.s3-eu-west-1.amazonaws.com\/documents\/CSR+Report2+(1).pdf .<\/li>\n
    15. Richnyi zvit zi staloho rozvytku Vodafone\u00a0 2020 [Elektronnyi resurs]. \u2013 Rezhym dostupu :https:\/\/www.vodafone.ua\/storage\/editor\/files\/sustainability-report-vodafone-0104-ukr.pdf.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[63],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12007"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12007"}],"version-history":[{"count":6,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12007\/revisions"}],"predecessor-version":[{"id":12403,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12007\/revisions\/12403"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}