Voloshchuk Lidiia, Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Analysis and Audit, Odessа Polytechnic National University, Odesa, Ukraine

ORCID: 0000-0002-9692-7438
e-mail: voloschuk@op.edu.ua

Yakymchuk Ihor, Ph.D student, Odesа Polytechnic National University, Odesa, Ukraine

ORCID: 0009-0000-9185-8499
e-mail: happyigar@stud.op.edu.ua

Corporate Reporting as an Element of Information and Analytical Support for Management in the Context of Sustainability Determinants

Abstract. Introduction. The article examines the role of corporate reporting in the formation of information and analytical support for enterprise management in the context of sustainable development. Increasing transparency requirements and the expansion of non-financial disclosure standards require enterprises to integrate environmental, social and governance (ESG) indicators into management processes. Corporate reporting is considered not only as a tool for presenting financial results but also as an analytical instrument for assessing long-term business sustainability and supporting managerial decision-making.

Purpose. The purpose of the study is to substantiate the role of corporate reporting as an element of information and analytical support for management and to develop approaches to integrating ESG indicators into the management system of processing industry enterprises.

Results. The study substantiates the architecture for integrating ESG indicators into the information and analytical support system of enterprise management and proposes a matrix for using ESG metrics in managerial decision-making. The practical analysis is conducted using the example of processing enterprises in the Odesa region — Olsidz Black Sea LLC and Delta Wilmar Ukraine LLC. The results show that the integration of non-financial indicators into corporate reporting improves management analytics, reduces reputational and regulatory risks, and strengthens the trust of investors and business partners.

Conclusions. The integration of ESG indicators into corporate reporting contributes to the development of a comprehensive information base for strategic management and increases enterprise transparency. The implementation of digital analytical tools and ESG-based reporting models enhances the effectiveness of managerial decisions and supports the long-term sustainability of industrial enterprises.

Keywords: enterprise; corporate reporting; information and analytical support for management; sustainable development; ESG indicators; non-financial reporting; development strategy; corporate governance; processing industry.

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