Aim. The work aims are to find and justify unified approaches to social reporting for pharmaceutical enterprises, which would enable the evaluation and comparison of the social activities of organizations across different market segments by all stakeholders. Materials and methods. Materials are scientific and scientific-methodical publications, regulatory and legislative documents on social responsibility, and information from the official websites of domestic manufacturing pharmaceutical enterprises, which were included in the top 20 marketing organizations by the volume of drugs’ pharmacy sales in 2022, to social reporting. Methods: critical analysis, content analysis, generalization, and interpretation of results. Results. The study found that while social reporting of pharmaceutical enterprises is an established practice abroad, there is no unified approach to their preparation, resulting in a diverse range of content. In Ukraine, it was observed that only JSC “Pharmak”, Arterium Corporation, and PJSC RPC “Borshchagivskyi chemical and pharmaceutical plant” publish reports on their corporate social responsibility. Other pharmaceutical companies provide information on their social measures either in management reports or in news. The phenomenon of social reporting of domestic pharmaceutical enterprises and the approaches to its preparation are still in the early stages of development. Therefore, this study proposes a framework for the content of such reports that caters to various stakeholders. Conclusions. Domestic manufacturing pharmaceutical enterprises apply different criteria and different approaches to inform society about their social activities, making it difficult to compare their contribution to the sustainable development of the country. It has been established that domestic pharmaceutical manufacturing enterprises need to strengthen their efforts in this direction. The preparation of transparent social reports based on international standards is one of the tools for promoting openness, improving the company’s activities, and ensuring accountability in the context of social responsibility.

An urgent problem of the contemporary domestic pharmaceutical market is the availability of a large number of products and goods that are not registered as medicines in the prescribed manner, but declare in different ways the medicinal properties and uses for therapeutic purposes. Without unified and comprehensible information resources on such products, this function is partially performed by the site Compendium.onLine. The aim of the research was to consider of the assortment and accompanying information of medical products and cosmetics. The object of our study was the data provided by the Internet resource Compendium.onLine. The subgroup «Liquids» from group 13 «Other products for treatment» of the section «Medical devices» and group 06 «Cosmetics for health» from the section «Cosmetics» were selected for the analysis, as their assortment was more typical for pharmacies. 147 items were presented in the subgroup «Liquids», which were offered by 51 manufacturers, one third of which were native companies. The predominant form of release was nasal spray – 42.2%, solutions (including for inhalation, for the oral cavity, ophthalmology, ear hygiene, for nails) represented 12.9% of the range items, eye drops – 8.2%, and throat spray – 4.8%. The subgroup «Cosmetics for Health» contained 634 products, which were produced by 163 manufacturers, two thirds of which were native firms. The predominant forms of release were cream (20.3%), gel (13.2%) and balm (11.5%). It was found that the analysed subgroups included some tools, the release forms of which did not correspond to the names of these subgroups. 94.3% of the range of health cosmetics contains recommendations for medical use. At the same time, 26.0% of them were diagnosed according to the International Classification of Diseases. Health cosmetics offered by drug manufacturers in 100% of cases have recommendations for their medical use. As cosmetics are not medicines, it is prohibited by law to declare their medicinal properties. The study made it possible to characterize the structure of the range and accompanying information of two subgroups of medical products and cosmetics, the nomenclature of which is more typical of pharmacies. The problems inherent in the circulation of these groups of pharmaceutical products were identified and ways to solve them were suggested.