FEATURES OF COMPILATION OF SUSTAINABILITY REPORTING BY RECREATIONAL ENTERPRISES: INTERNATIONAL EXPERIENCE AND GUIDELINES FOR UKRAINE

Abstract

This article examines the specific characteristics of sustainability reporting by recreational enterprises, such as sanatoriums, balneological and spa resorts, and tourist-recreational complexes, as business entities directly dependent on the quality of natural capital and characterized by pronounced seasonality. The methodological framework of the research combines analysis of scientific literature, comparative analysis of international practices and synthesis of the obtained results. The study explores the conceptual foundations of ESG reporting in the context of the UN Sustainable Development Goals and the role of governance as a system-forming component of sustainability strategies in tourism. The key international non-financial reporting standards are systematically examined, including GRI Universal Standards effective from 2023, SASB sector-specific metrics for the Hotels & Lodging segment, the European Union's ESRS adopted under the CSRD Directive, and the UN Tourism initiative on the first global ESG framework for tourism business. Specific features of recreational enterprises that determine a particular configuration of material indicators are identified: direct dependence on natural resources, seasonal distortions in performance data, close interaction with local communities, and a dual role as both consumer and custodian of natural capital. A system of typical quantitative indicators is proposed, including specific water consumption per guest, CO2-equivalent emissions per bed-day, and the share of waste processing. The article addresses the problem of greenwashing as a critical threat to the credibility of ESG disclosures and considers mechanisms of independent verification and third-party certification under Green Globe, EU Ecolabel and Travelife standards. The international experience of the European Union, Vietnam and global organizations is summarized, and practical recommendations for Ukraine are formulated regarding sectoral methodological guidelines, state support for SMEs, integration of ESG standards into post-war recovery programs, and capacity-building through higher education in the context of European integration.