SUSTAINABILITY REPORTING AS A TOOL FOR ATTRACTING FUNDING

Introduction. In recent years, the concept of sustainable development has become a key paradigm for the development and future of modern society. The main drivers of this are such key challenges as climate change, environmental problems, pandemics, and social inequality. In such circumstances, social responsibility of business and assessment of its sustainability are important areas for further development of the business institution. Sustainability reporting is the main tool for presenting to society the specifics of adherence to the concept of sustainable development by an enterprise. The analysis of sustainability reporting data is a source of financial and non-financial risk assessment, as well as an assessment of the potential for sustainable growth by investors and other stakeholders. The purpose is to study the role of sustainability reporting in attracting financing for enterprises. Materials and Methods. The research materials include publications in scientific and scientific-practical journals, statistical data. The following general scientific and special research methods were used in the study: bibliographic analysis, analysis, synthesis, logical generalisation of results, graphical method.