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

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 process of conceptualizing global sustainable development actualized the task of increasing the transparency and accountability of companies in terms of the impact of their activities on the environment, economy and society. To solve it, the institute of non-financial reporting was introduced into economic practice. The purpose of the article is to study the process of institutionalization of non-financial reporting of companies in the EU and generalize the experience of disclosure of non-financial information by companies in EU member states in order to justify the system of nonfinancial reporting of Ukrainian companies on the institutional basis of the EU. The adoption by the European Parliament and the Council of the EU of Directive 2013/34/EU and Directive 2014/95/EU became a powerful impetus for the development of the institution of non-financial reporting. However, due to the transposition of certain norms of Directive 2014/95/EU into the national legal systems of the EU member states with significant differences, the institution of non-financial reporting currently has certain shortcomings: the scope of application is not clearly defined enough, there are significant differences in the presentation of non-financial information, which complicates its analysis and comparison, disclosure of non-financial information requires significant administrative costs and costs for its verification, etc. Therefore, today an urgent task is to revise the existing legislation of the EU and participating countries, taking into account the interests of all parties interested in the non-financial reporting of companies. Based on the analysis and generalization of the experience of disclosure of non-financial information by companies in EU member states, the article identifies the features, positive and negative consequences of non-financial reporting for companies. The positive impact of non-financial reporting on the company's institutional environment has been proven: increasing the transparency of the company's activities in such areas as the environment, society, human rights, and anti-corruption; development of internal procedures and practices; improvement of communication policy in supply chains and business practices; ensuring the appropriate level of integrity of the company; increasing the level of trust of stakeholders and investors. Based on the results of the research, directions for improving the system of non-financial reporting of Ukrainian companies based on the EU institutional framework are substantiated.