Стаття присвячена дослідженню ключових аспектів автоматизації обліку та звітності із сталого розвитку підприємств як ефективного способу трансформації системи звітності суб’єктів господарювання відповідно до вимог законодавства Європейського Союзу (ЄС). У статті розглянуто передумови, переваги, слабкі сторони, ризики та загрози автоматизації обліку та звітності підприємства в контексті запровадження обов’язкового звітування за Європейськими стандартами звітності із сталого розвитку (ESRS), що дозволило визначити та охарактеризувати її функції. На підставі дослідження кон’юнктури ринку програмного забезпечення систематизовано технологічні рішення щодо обліку та складання звітності за ESRS, розроблено їх типологію та запропоновано критерії вибору підприємствами відповідного програмного забезпечення.

В сучасних умовах зростання екологічних і соціальних викликів підвищуються вимоги стейкхолдерів до розкриття підприємствами інформації щодо питань сталого розвитку. Стаття присвячена дослідженню підходів до оцінки суттєвості, представлених у міжнародних та європейських стандартах звітності про сталий розвиток, та визначенню їх особливостей. Розглянуто послідовність та зміст етапів, критерії та методи оцінки суттєвості відповідно до міжнародних стандартів GRI 3 і МСФЗ S1 та європейських стандартів ESRS. Виокремлено три підходи до оцінки суттєвості, які ґрунтуються на різних концепціях: суттєвості впливу, фінансовій суттєвості та подвійній суттєвості. Визначено особливості цих підходів, які підприємству доцільно враховувати при обранні стандарту для формування та розкриття у звітності доречної інформації щодо питань сталого розвитку відповідно до інформаційних потреб стейкхолдерів.

Метою статті є визначення сучасних концепцій та методологій, які окреслюють вимоги до розкриття інформації про викиди парникових газів у звітності підприємства про сталий розвиток, як підґрунтя для розробки обліково-аналітичного забезпечення прийняття екологічних рішень у сучасних умовах господарювання. Охарактеризовано передумови запровадження звітності про викиди парникових газів та основні методології їх розрахунку (GHG Protocol, ISO), визначено концептуальні засади й особливості розкриття такої інформації у звітності про сталий розвиток, а також розкрито специфіку застосування методологічного інструментарію. Отримані результати сприятимуть підвищенню ефективності екологічних рішень на підприємствах в сучасних умовах трансформаційного переходу до економіки сталого розвитку.

Стаття присвячена дослідженню теоретико-методологічних засад фінансового забезпечення сталого розвитку підприємств та обґрунтуванню потенційних джерел фінансування заходів сталого розвитку на підприємствах в Україні. Надано сутнісну характеристику фінансування сталого розвитку та його специфіки, що визначають потенціал упровадження таких ініціатив у вітчизняних умовах. Встановлено, що фінансування сталого розвитку підприємств здійснюється із залученням широкого кола учасників на засадах співробітництва та партнерства з урахуванням їхніх інтересів. Відповідно до даного концепту запропоновано авторське визначення поняття «фінансове забезпечення сталого розвитку», обґрунтовано додаткові джерела фінансування підприємства, доцільність і моделі застосування ППП для фінансування сталого розвитку та запровадження міжнародного досвіду державної підтримки ініціатив сталого розвитку.

The present day global financial-economic crisis caused by the spread of the COVID-19 pandemic actualizes the problem of improving the basic approaches to assessing the economic and financial security of systems at all levels of management. The article is aimed at disclosing the essence and analyzing the main approaches to assessing the economic and financial security of the State, region, enterprises in order to substantiate the directions of improving the methodological basis for ensuring the economic and financial security of systems at different levels of management in accordance with the novel wave of challenges and threats. On the basis of research of scientific publications, the main approaches – the indicator and the functional – to the assessment of economic and financial security of systems at all levels of management are allocated and characterized; directions of their improvement are substantiated: expansion of the existing system of indicators by means of inclusion in its composition indicators of early warning of crisis phenomena in other spheres of public life that can undermine economic and financial stability; substantiation of scientific provisions on the use of the multiplier form of the integral indicator. It is proposed to improve the official approach to computing the level of economic security of Ukraine by including the ecological security indicators in the system of economic security indicators. The emphasis is placed on the need for further development of the scenario approach to the assessment of economic and financial security of the State, region, enterprise, which allows to obtain an assessment of the level of security of the research object in the medium and long term, with an average or high degree of uncertainty.

The problem of supporting scientific and educational institutions is considered. A method of selective financing of scientific and educational institutions that create innovative technologies taking into account their investment in innovative developments is proposed. On the basis of statistical data on the indicators for assessing the activities of scientific and educational institutions and the indicator of the innovative potential of a scientific and educational institution from the production of innovations (PNn), their rating was calculated. The essence of PNn is to compare the indicators of the volumes of income of the special fund Dsfn and the volume of expenditures of the scientific and educational institution Vn. In order to stimulate scientific and educational institutions to create innovative technologies, it was proposed to introduce targeted investments. The problem of quantifying the rate of premium on the basis of an integrated approach in terms of indicators of innovative potential from the production of innovations and the rating of a scientific and educational institution for 2 institutions (namely: K and H) has been solved. Institution K will receive a large increase, and institution N will receive a smaller increase, the value of which will be 56.23 % and 43.76 %, respectively. The results showed the independence of the indicator of the innovative potential of a scientific and educational institution from the production of innovations from the previous rating of a scientific and educational institution, or vice versa. The proposed methodology has been tested by an experimental method, targeted investments have been determined based on an integrated approach in terms of indicators of innovative potential and the rating of a scientific and educational institution. This study is of practical interest to government authorities and grantors when allocating funds according to the vector of selective financing of scientific and educational institutions through targeted investments in the development of innovative technologies, and theoretically – to researchers dealing with issues of financial security, protectionism and public administration

Historically, new investment projects, advanced technologies and financial innovations appear during the crisis period. However, the issues of using modern technologies in the public finance system are at the formation stage, which actualizes the task of arguing the use of innovative technologies that can provide simplicity, speed, and most importantly, the security of most financial transactions in the sphere of public finance. The article is aimed at researching and systematizing existing approaches to defining the essence of the concept of «blockchain» in order to substantiate the directions of improvement of the public administration system and the implementation of blockchain technology in the sphere of public finance. The definition of «blockchain» is studied and its interpretation is proposed as follows: this is a distributed database with registered and ordered economic transactions which, subject to certain conditions, can be connected and to which a specific transaction can be performed. The advantages and disadvantages of using blockchain technology are determined. It is established that blockchain has significant potential for use in various spheres of public life and, despite certain shortcomings, allows to improve the system of public administration. It is argued that to ensure the efficiency, information transparency and security of operations with budget funds, it is advisable to use innovative blockchain technology. It is proved that the implementation of this technology in the sphere of public finance will contribute to solving accumulated problems. It is determined that the modern paradigm of blockchain technology has become the basis for the implementation of smart contracts, but the issue of the use of this technology in such contracts is under formation and needs to be improved in terms of developing the conceptual basis for signing smart contracts by various economic entities.

The article's purpose is to develop a methodical approach to improving financial security, which takes into account the acceleration of reproducing processes on Ukraine's device of engineering enterprises. This approach is based on multi-cellular vector optimization. It allows us to determine the optimal values of current assets' manifestations and net profit dynamics and set the optimal correlation between them. Approbation of a methodical approach to improving financial security and acceleration of reproducing processes on the example of Ukraine's four engineering enterprises was performed. Financial statement data for eight periods were used to build optimization vectors. To improve financial security and accelerate the reproducing processes of Ukraine's engineering enterprises, certain volumes of working assets, periods of their turnover, their marginal value taking into account different financing sources, and maximum net profit at certain manifestations of the dynamics of current assets are established. In implementing the methodical approach to improving financial security and accelerating the reproducing processes in engineering enterprises' practical activities, highly qualified personnel occupy a significant role and place. The powerful toolkit of their provision is material stimulation (an increase of wages, provision of premiums) and establishment of relations in the team (social justice in the department); the opportunity to advance on the career ladder; respect for employees by management; frank and friendly relationships at all levels of management; participation in corporate holidays of all employees. Therefore, the study's further direction is developing a methodical approach to improving the financial security of engineering enterprises, taking into account personnel support.

The paper examines the role of risk compliance application for the methodological support of internal audit and financial control services in the public sector to increase the level of transparency with the aim of the quality of government governance improving. The objectives of the study were to: study a theoretical background for risk compliance application as an innovative procedure of internal audit in the public sector; investigate the preconditions for the introduction of the internal audit system in the public sector of Ukraine; and identify the main risks that may arise in the process of functioning of public sector entities, which should be taken into account in the framework of risk compliance. Methods adopted were: abstract-logical analysis, theoretical generalization, systemic and statistical analysis. Results revealed that the implementation of risk compliance is the solution for internal auditing in the public sector. Also, this paper examines the applicability of risk compliance based on both financial and non-financial data in helping the internal audit departments towards increasing public sector management accountability. Risk compliance in the system of internal auditing on the base of relevant internal audit reporting allows improving risk management and public governance processes by facilitating management's efforts to improve their risk management processes.

The article stipulates that ensuring the reliability of the assessments of the borrower’s capacity allows to improve the quality of bank credit risk management, so the question of choosing an adequate approach to assessing the borrower’s credit capacity and developing appropriate methodological support is extremely important for any bank, especially in times of financial crises. The purpose of the article is to analyse and streamline the existing approaches to the assessment of the borrower’s credit capacity in order to substantiate the areas of improvement of methodological support for the assessment of the borrower’s credit capacity by domestic banks. Based on the results of the analysis and generalization of the existing definitions of the concept of “credit capacity”, two approaches to its interpretation are identified, according to which modern approaches to assessing the borrower’s credit capacity are organized and analysed. It has been found that each of the approaches to assessing the borrower’s credit capacity is based on the use of a certain set of tools and has its advantages and disadvantages. It is argued that in order to obtain more accurate and objective assessments of the borrower’s credit capacity, it is expedient to comprehensively use different approaches and to improve them. It is proved that the methodological support for assessing the borrower’s credit capacity, which is used by domestic banks, is not effective enough and needs to be improved in terms of developing tools to assess the qualitative characteristics of the borrower’s credit capacity. To solve this problem it is necessary to identify the most effective models for assessing the borrower’s credit capacity among those models that allow to assess the borrower’s credit capacity from the perspective of basic lending principles, to adapt them to national conditions and implement them in domestic banking practice. This will increase the level of received assessments of the borrower’s credit capacity and the development of theoretical and methodological provisions of bank management.

Very interesting and relevant in today's economic situation is the study of the mutual influence of two essential factors promoting economic development, such as innovation and foreign economic activity, so the study is devoted to developing recommendations for improving the innovative development of the foreign economic activity. The authors investigated the interpretation of the essence of the concept of "foreign economic activity" by different researchers, features of foreign economic activity of enterprises, the main features of the modern system of foreign economic activity and analysed innovations as a factor contributing to foreign economic activity. The study allowed to develop recommendations for improving the innovative development of foreign economic activity of the enterprise, namely the creation of a department of foreign economic activity of the enterprise, which includes a visual representation and structure, as well as a detailed description of the main criteria. The authors proposed a method for determining the quality of planned work of the department of foreign economic activity and an algorithm for selecting areas of innovative development.

The article identifies that the pandemic crisis has significantly increased the role of public-private partnerships (PPPs), which enable the involvement of private sector resources and competencies for the implementation of socially significant projects. It is justified that in order to achieve the goals of PPPs in crisis conditions, the formation of an effective system of ensuring its financial and economic security becomes especially important. To conceptualize this process, the essence of the categories “financial and economic security of PPPs” and “strategy to protect the financial and economic interests of PPPs’ parties”, which constitute the theoretical basis for the formation of the system of financial and economic security of the PPP, is identified; the principles of building a system of financial and economic security of the PPP, its main purpose and objectives, its components (elements) are formulated, as: subjects of financial and economic security of PPPs, strategy to protect the financial and economic interests of PPPs, organizational and economic mechanism ensuring the protection of financial and economic interests of PPPs’ parties, the coordination mechanism for ensuring the protection of the financial and economic interests of the PPPs’ parties. It is emphasized that the allocation of such a component of the system of financial and economic security of PPPs as a coordination mechanism to protect the financial and economic interests of PPPs, is due to the specifics of PPPs, in particular: PPPs’ parties have different interests to be agreed; opportunities for complimentary use of protective mechanisms of partners, which provides a synergistic effect of PPP; the affiliation of PPPs’ parties to different levels of the hierarchy of economic management, which affects the format of their interaction and organizational support of PPPs. The expediency of creating a working group of specialists representing the PPPs’ parties and, in addition to their main functions, dealing with the financial and economic security of PPPs is justified, its tasks are defined, which allows to form organizational support for cooperation of partners to build protection of their interests on a complimentary basis.

The article analyzed the dynamics and structure of sectoral PPP implementation in European countries, systematized existing experience in PPP road projects implementing. The expediency of relevant experience implementation in Ukraine of such countries as the United Kingdom, Spain, Italy, Germany, Turkey and France is substantiated. The largest share of private investments on the basis of PPP in Europe were involved in the transport infrastructure sector. Currently the UK is the worldwide leader in the implementation of PPP. The particularities of PPP implementation in France is summarized, which are the following: mainly the form of concessions application in the field of infrastructure, the maintenance of a balance between large state projects and small state - local authorities, mainly the use of bank financing. Two PPP models of road infrastructure projects implementation in Germany is analyzed. The special attention is given to the PPP road projects implementation in Spain, Italy and Turkey. The separate PPP projects in road sector of these countries that give sufficiently clear guidance for the development of "best" business practices in Ukraine are considered. On the base of the European experience systematization and generalization the key conditions for the success in the PPP road projects implementation are determined. The benefits that create opportunities for activating PPP activities in Ukraine in accordance with the Association Agreement between Ukraine and the EU are highlighted. Key conditions for the success of road PPP projects realization are developed. The European experience of the PPP adaption in Ukraine in the system of PPP financial and economic security is justified. An analysis of the provisions of the Association Agreement between Ukraine and the EU revealed that the key direction in which the European experience in implementing the PPP should be adapted is the creation of an effective system of financial and economic security of the PPP. Keywords: European experience, road sector, public-private partnership, transport infrastructure.

In an unstable financial and economic, political and social context, a number of Ukrainian banks demonstrate downtrends in their profitability, liquidity, and solvency rates. With that, the financial health and the growth vector of the whole banking sector of the country in the strategic perspective precisely depends on the quality of measures taken to ensure the financial security of a banking institution.The article analyzes the concept of financial security of a bank from the standpoint of protective, dynamic, resource-functional, competitive and systemic approaches. The authors substantiate that the financial security of the banking system as a whole and that of an individual bank is an integral part of the financial security of the country. In addition, three methodological approaches to assessing the financial security of the country's banking sector are identified and described, namely instrumental, system and target-oriented and criterial ones. Based on theoretical and methodological analysis of scientific works and methodological approaches, a system of research and methodological support for the bank's financial security is proposed.

The article provides the interrelation of the conditions and factors that form the sphere of public-private partnership (PPP), disclosure of the essence and contents of its evaluation, and substantiation for a methodical approach to the extent of impact on the sphere of PPP an the interests of the parties. The article defines the key conditions for implementation of PPP and the factors of influence on their formation, possibilities of partnership to impact different groups of factors are determined. Consideration of existing methodical approaches to the evaluation of the environment of economic entities in the context of the PPP characteristics, which are conditioned upon the nature of such relationships, helped to substantiate the necessity of further development of the methodology for diagnosing the PPP sphere and suggest a methodical approach to the evaluation of the PPP sphere, which, unlike existing ones, allows to evaluate the influence of the PPP factors on the interests of partners (in static and dynamic) and identify the factors that can be sources of threats to implementation of such interests. Application of the suggested methodical approach in practice should contribute to the inclusive and secure development of PPP. Prospects for future research in this direction will be further development of the theoretical foundations and elaboration of a methodology for ensuring security of PPP.

The aim of the article is to substantiate a comprehensive analytical system for evaluating the realization of the interests of PPP parties as a methodological support for diagnosing problems in development of partnership relations between the state and business. The current state of establishing PPPs in Ukraine indicates that the application of the PPP concept without taking into account the interests of all parties in such agreement does not create favorable conditions for its development and implementation of priorities of the state economic policy. To identify the content of the interests of PPP parties and adequately evaluate the state of their realization, it is necessary to use appropriate analytical tools. In the course of this study it is justified that at building the analytical system for evaluating the realization of the interests of PPP parties, the totality of the interests should be viewed as an ontological complex comprising the subsystem of public sector partners’ interests, on the one hand, and the subsystem of private partners’ interests, on the other; the indicators describing the interests of PPP parties are systematized: four groups are singled out (partial, indirect, analytical and integral), the relationships between them are described, which allows selecting the relevant and most informative indicators for the evaluation avoiding duplication of indicators at building integral indicators; there proposed an approach to the formation of a system of partial indicators for the comprehensive evaluation of the interests of PPP parties, according to which a system of evaluation indicators is developed to diagnose the problems of realizing the interests of the partners at the macro-level; there developed recommendations on quantitative evaluation of consistency of the interests of PPP parties with the help of the integral indicator of consistency of interests of PPP parties and analytical indicators that allow quantifying the financial contradictions that objectively arise between public and private partners. Prospects for further research in this direction are using the proposed analytical tools for diagnosing problems in the realization of the interests of PPP parties in Ukraine.

The subject matter of the study is the combination of theoretical, methodological and practical approaches to the development of the economic mechanism of energy saving. The aim of the article is to substantiate the conceptual approach to the development of the economic mechanism for energy saving at public utility companies as the theoretical and methodological basis of energy saving policy at enterprises in this sphere. While achieving the objectives of the study the following tasks were solved within the research: the current state of energy saving in Ukraine and at public utilities was analyzed; theoretical approaches for revealing the essence of the concept of energy conservation was considered; the pattern of the economic mechanism of energy saving at public utility companies was developed and its costituents were grounded. The following methods were used in the research: the abstract and logical method was used for generalizing the theory and formulating conclusions; the method of system and structural analysis was used for studying and generalizing approaches to the definition of energy saving; methods of economic and mathematical statistics were used for processing and analyzing initial data, identifying trends and patterns of the efficiency of studied factors; graphical method was used for visualizing the results of the research. According to the results of the study the following conclusions can be formulated: the conceptual approach for developing the economic mechanism of energy saving should be worked out as it is a burning issue for public utility companies. Its solution will contribute to achieving the goals of the Strategy of Sustainable Development "Ukraine – 2020" and the Energy Strategy up to 2030. The concept of energy saving was defined in the course of the study, the conceptual pattern of the economic mechanism of energy saving at public utility companies was also suggested, the constituents of the economic mechanism of energy saving was revealed, which creates a theoretical and methodological basis for developing energy saving policy at public utility companies.

The article is aimed at studying and substantiating the theoretical and methodological aspects of development, analysis and assessment of strategic decisions in the sphere of financial and economic security of public-private partnership (PPP) in the context of the risks of their implementation. A study on the essence and characteristics of strategic decisions in the sphere of financial and economic security of PPP has led to the conclusion that each such decision should be considered and assessed in the context of the risks of its implementation, and the risk theory could be seen as the scientific basis for defining strategic alternatives and developing a criteria base for assessing them. The article proposes a list and systematization of the PPP risks that allow to: itemize the risks to the external and internal environment of PPP and to identify the prerequisites and sources of threats to the financial and economic interests of parties to the partnership; analyze and evaluate the strategic alternatives for risk distribution among partners in the context of implications for financial and economic security of PPP; determine the risks of achieving the objectives of the strategy for financial and economic security of PPP and to evaluate alternative strategies in terms of partners; account the potential occurrence and development of systemic risks and threats to the financial and economic security of PPP, as well as the use of complementary protective mechanisms; evaluate the results of a strategy to protect the financial and economic interests of parties to the PPP.

The present article reflects our investigations and studies of prospects of implementation of public private-partnership in order to normalize socio-economic situation in Ukraine. The main vectors of stabilization in case of implementation of potential of PPP mechanisms that have been developed in international practice have been determined. Based on statistic analysis of implementation practice of PPP projects and current situation of Ukrainian economy presented from a sector perspective it has been determined that Ukraine has a significant potential of PPP to be implemented in business practice but this potential is almost never used because of the narrowness of the state institutional frameworks of PPP and vulnerability or imbalance of interests of the parties in PPP. The main business priorities to create conditions for implementing potential of PPP in order to stabilize socio-economic situation in Ukraine have been developed.