Background and Purpose: The existing frameworks provide a superficial approach to the evaluation of product competitiveness which reveals the linkage between the level of product competitiveness and quantitative as well as qualitative factors that have the most significant impact thereon. Given this fact, the purpose of this paper is to elaborate a model for evaluating the competitiveness of sunflower packaged oil, considering both quantitative and qualitative factors that may alter it. Further, this model is being implemented to examine the most demanded Ukrainian sunflower oil brands in order to reveal possibilities for enhancing competitiveness. Design/Methodology/Approach: The general methodology of the research includes elements of theoretical, empirical, qualitative and quantitative analyses. The theoretical analysis aims to shed light upon a different understanding of “the evaluation of competitiveness”, as well as approaches and tools for analysing it. Empirical analysis focuses on observing official statistical data of the export of sunflower oil and future trends. Qualitative analysis consists in the identification, systematization and description of factors that affect the competitiveness of sunflower oil packaged. In turn, quantitative analysis is based on usage of the Fuzzy logic tool in order to evaluate the impact of complex and partial factors on the level of product competitiveness. Results: This paper provides a business case for product competitiveness evaluation of a particular sunflower oil brand. Based on usage of the Fuzzy logic toolkit, the impact of complex and partial factors on competitiveness level was analysed. As a result, simulation of the competitiveness sensitivity of a particular oil brand on relevant complex factors that determine it competitiveness level was presented. This business case may help managers to channel their efforts and resources in the proper particular direction to increase product competitiveness and product positioning on the market. Conclusion: The results of this research would be useful to practitioners in their assessment of product competitiveness, modelling future levels, and understanding hidden possibilities for enhancing product competitiveness. The framework offered might be adopted for other types of products.

Харчук В.Ю. к.е.н., доцент, доцент кафедри менеджменту і міжнародного підприємництва Національний університет «Львівська політехніка» Олексів І.Б. д.е.н., професор, професор кафедри менеджменту і міжнародного підприємництва Національний університет «Львівська політехніка» Бережна Т.Ю. студентка Національний університет «Львівська політехніка»

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Abstract. Introduction. The article investigates practical implementation of sustainable development and corporate social responsibility initiatives, based on GRI and CSR reports analysis. Purpose. The aim of this study is to analyze SD and CSR reports and based on obtained results to make conclusions regarding practical implication highlighted concepts in Ukrainian business realities. Results. Firstly, the authors elaborate an approach for analyzing given types of reports submitted by Ukrainian companies. Offered approach includes analysis of two separate samples (GRI and CSR reports) based on assessing 23 aspects which refer to SD and CSR initiatives. Secondly, main aspects and pieces of information, which are commonly used for describing SD and CSR in business practice are considered in detail and summarized. Conclusions. Conclusions are made on the general comprehension of current practical implication of SD and CSR concepts, based on sequence of actions conducted by Ukrainian companies, highlighted in the reports. Keywords: sustainable development; corporate social responsibility; reports; Ukrainian companies.