ПОРІВНЯЛЬНИЙ АНАЛІЗ ПІДХОДІВ ДО ESG-ЗВІТНОСТІ: ESRS, IFRS S1/S2, GRI ТА SASB
Анотація
У статті здійснено порівняльний аналіз підходів до ESG-звітності, закладених у ESRS, IFRS S1/S2, GRI та SASB. Актуальність теми зумовлена посиленням вимог до прозорості бізнесу, розвитком глобальної стандартизації нефінансової звітності та євроінтеграційними процесами в Україні. Метою дослідження є виявлення концептуальних відмінностей, точок перетину та практичної придатності зазначених стандартів для компаній. У роботі використано методи теоретичного узагальнення, контент-аналізу, порівняльного аналізу, синтезу та логічного узагальнення. Встановлено, що ESRS базуються на подвійній суттєвості, IFRS S1/S2 і SASB — на фінансовій суттєвості, тоді як GRI орієнтуються переважно на суттєвість впливу. Доведено, що ESRS є найбільш комплексним і регуляторно структурованим підходом, IFRS S1/S2 та SASB найбільше відповідають потребам інвесторів, а GRI забезпечують ширшу підзвітність перед стейкхолдерами. Обґрунтовано, що найбільш практичним для компаній є узгоджене комбінування стандартів залежно від регуляторних вимог, цілей розкриття та запитів користувачів.
Посилання
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Baumüller, J., & Sopp, K. (2022). Double materiality and the shift from non-financial to European sustainability reporting: Review, outlook and implications. Journal of Applied Accounting Research, 23(1), 8–28. https://doi.org/10.1108/JAAR-04-2021-0114
Carungu, J., Dimes, R., & Molinari, M. (2025). The influence of global sustainability reporting standards on the discourse within the EU. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-12-2024-1378
De Cristofaro, T., & Gulluscio, C. (2023). In search of double materiality in non-financial reports: First empirical evidence. Sustainability, 15(2), Article 924. https://doi.org/10.3390/su15020924
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. (2022). Official Journal of the European Union, L 322, 15–80.
Fiandrino, S., Tonelli, A., & Devalle, A. (2022). Sustainability materiality research: A systematic literature review of methods, theories and academic themes. Qualitative Research in Accounting & Management, 19(5), 665–695. https://doi.org/10.1108/QRAM-07-2021-0141
Jokūbauskas, P. Č., & Šalienė, A. (2025). Evaluation of corporate sustainability disclosure practices in listed companies of the Baltic states. Buhalterinės Apskaitos Teorija ir Praktika, 31, 1–15. https://doi.org/10.15388/batp.2025.6
Jørgensen, S., Mjøs, A., & Pedersen, L. J. T. (2022). Sustainability reporting and approaches to materiality: Tensions and potential resolutions. Sustainability Accounting, Management and Policy Journal, 13(2), 341–361. https://doi.org/10.1108/SAMPJ-01-2021-0009
Krivogorsky, V. (2024). Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board. Journal of International Accounting, Auditing and Taxation, 56, Article 100635. https://doi.org/10.1016/j.intaccaudtax.2024.100635
Martinčević, I., Primorac, D., & Dorić, B. (2024). Corporate Sustainability Reporting Directive (CSRD): Obligations, challenges and requirements for companies. ENTRENOVA, 317–327. https://doi.org/10.54820/entrenova-2024-0026
Millar, J., & Slack, R. (2024). Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus. Sustainability Accounting, Management and Policy Journal, 15(3), 573–604. https://doi.org/10.1108/SAMPJ-03-2023-0128
Nielsen, C. (2023). ESG reporting and metrics: From double materiality to key performance indicators. Sustainability, 15(24), Article 16844. https://doi.org/10.3390/su152416844
Onyshchenko, S., Yehorycheva, S., Karpenko, Y., & Vovchenko, O. (2025). Reporting on the sustainable development of Ukrainian banks: Current state, challenges and prospects. Economics of Development, 24(1), 84–95. https://doi.org/10.63341/econ/1.2025.84
Pizzi, S., Principale, S., & de Nuccio, E. (2023). Material sustainability information and reporting standards: Exploring the differences between GRI and SASB. Meditari Accountancy Research, 31(6), 1654–1674. https://doi.org/10.1108/MEDAR-11-2021-1486
Scatasta, F. (2024). Corporate social responsibility: Analysis of current practices and future implications in the light of Directive 2022/2464/EU through the case study of Maglificio Gran Sasso SpA [Unpublished master’s thesis]. LUISS.
Stolowy, H., & Paugam, L. (2023). Sustainability reporting: Is convergence possible? Accounting in Europe, 20(2), 139–165. https://doi.org/10.1080/17449480.2023.2189016
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