The relevance of the study is caused by the fact that the non-financial reporting of business entities and the intensification of process of globalization are becoming nowadays an important source of information for making managerial decisions by different groups of stakeholders. The process of its implementation, definition of types, forms and content remains legally unregulated for Ukraine. A process of its audit requires a systemic solution and an appropriate independent audit opinion.The purpose of the article is to summarize the European and international experience in the field of regulation of drawing up and publication of non-financial reporting, to work out problems of its content definition and to provide proposals for the regulation of these issues in Ukraine, to define the recommended groups of indicators, and to ground the main directions and tasks of their audit.It is proposed to create a general concept for the implementation and development of non-financial reporting in Ukraine, which may require the adoption of the future Law of Ukraine “On Public Non-Financial Reporting”, national standards for its preparation, and relevant methodological recommendations for their implementation. The directions of development of theoretical, organizational and methodical issues of audit of non-financial reporting are provided.A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments.

The trend of the last decade is to achieve sustainable development of society. The reasons of the development of this tendency are the global processes of industrial growth, the level of consumption of products, urbanization, and the development of globalization processes, the formation of the impact of non-profit organizations in the fight against environmental problems. The problems of environmental responsibility are urgent for many researchers, as they represent a way to solve complex environmental and economic problems facing the representatives of modern business, society and the state. The article deals with the analysis of the environmental component of social responsibility and its impact on the sustainable development of European countries. The article focuses on prioritizing sustainable development goals, namely Partnership for Sustainable Development. The factors that most influence on the environmental sustainability of European countries (Lithuania, Hungary, Slovakia, France, and Ukraine) were analyzed. The correlation between GDP changes, populations and the level of environmental pollution has been proved. The definition of the concept of responsible consumption is considered and recommendations of reducing the level of influence of the agricultural sector on the environmental component were proposed. The necessity to increase environmental social responsibility in order to prevent a negative impact on the economy of European countries is substantiated.

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The article covers the issue of compiling the Management Report. The need to implement a management report in Ukraine is caused by the processes of implementation of the European Union legislation on accounting in the national regulatory framework. The purpose of this report is to complement the annual financial statements with the necessary information, which should contain a reliable overview of development, activities and condition, as well as a description of the main risks and uncertainties in the work of an enterprise. This paper reviews the legislative framework for the preparation and publication of the Management Report and analyzes the Management Reports of domestic enterprises for compliance with regulatory requirements and the quality of these indicators. It has been defined that the lack of common normatively approved qualitative issues of the report and requirements for it are the significant problems. The format, scope, structure and accuracy of the information are determined at the discretion of an enterprise. The contained performance measures of enterprises significantly differ from each other and are not always given in comparison with the similar measures for the previous periods. Such presentation of data causes poor and uninformative reports. The results of the study prove that the Management Report should be based on the following principles: reliability and completeness, materiality, conciseness, integrity and comprehensibility; comparability of indicators. It is necessary to apply a risk-oriented approach and adhere the logic of presenting information with the elements of its visualization for its preparation. The study is based on the requirements of Directives 2013/34 / EU and 2014/95 / EU, the Law of Ukraine On Accounting and Financial Reporting in Ukraine, Methodological recommendations for the preparation of a management report, as well as empirical data obtained in the analysis of reports on management of Ukrainian enterprises.

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