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This article examines the concept of integrated sustainability management and its relationship with corporate social responsibility (CSR) and environmental, social and corporate governance (ESG). Although CSR is a normative concept that requires companies to be responsible for their participation in society from an ethical perspective, ESG helps measure and quantify these efforts, primarily through investment criteria. The paper identifies that sustainability reporting (SDR) can bring financial, reputational, risk management and strategic benefits to companies, and more companies recognize the importance of sustainability reporting and making it a priority in their business practices. This study presented grouped classifications of the benefits of ESG disclosure in corporate reporting. The main problems faced by Ukrainian companies during the implementation of ESG criteria in their activities are highlighted, in particular: limited awareness and lack of understanding of ESG issues, lack of standardized ESG reporting, improper disclosure of ESG information, weak compliance with existing regulations, insufficient coverage of ESG issues in mass media information, etc. This article also suggests some measures that should be taken to solve the mentioned problems. The paper highlights the relationship between sustainability and financial performance, a widely debated topic. Some argue that implementing sustainability practices can have a positive impact on a company's financial performance in the long term, while others argue that sustainability practices can have a negative short-term impact on financial performance. In addition, the analysis of major meta-reviews that analyze and summarize research findings on the relationship between ESG reporting and financial performance is highlighted. These meta-reviews show that there is indeed a positive relationship between these metrics, although the strength of the relationship may vary depending on a number of factors, including industry, geographic location, and company size.

Introduction. This paper studies the role of the monetary policy in the economy of the state, as one of the main instruments to support it’s financial potential, both at the period of military conflict as well as in the period of recovery after it. Methodological bases are general and special methods of scientific research, including synthesis, analysis, modeling, comparison, etc. The main information sources were the resources of World Bank Open Data, the data of National Bank of Ukraine and state statistics service of Ukraine. Purpose. The main purpose of this paper is to study and analyse macroeconomic methods and instruments, which were used by different countries in the post-conflict recovery period and theoretical implementation of using these instruments in Ukrainian reality. Results: The strategy of synchronizing the actions of the central bank and the government must be adjusted according to the peculiarities of post-conflict economic recovery of each country separately. The studies of macroeconomic indicators of countries, that successfully overcame the consequences of military actions show the main role of the central bank in stimulating economic growth of the country. Conclusions: To further solve the problem of post-conflict recovery of state's economy, the perspective direction would be to build effective strategies of cooperation for the institutes, that perform monetary and fiscal policies, that would have a direct impact on the effectiveness of economic growth and the development of national security of the country.

Introduction. The article examines the issue of the digital transformation of Ukrainian businesses. Despite the existing developed sector of information technology, domestic companies have a low level of digitalization of their activity. The methodological basis of the study were general and special research methods, including methods of theoretical generalization, analysis, synthesis, comparison and others. The information base of the study was the data of the State Statistics Service of Ukraine, National Bank of Ukraine, research of international organizations, scientific papers and other open sources. Purpose. The purpose of the article is the identification of trends in the digitalization of financial and economic activities of companies in Ukraine and the development of recommendations for improving the implementation of information technology. Results. The problem of poor access of domestic enterprises to the Internet has been identified. The largest share of companies that have websites was in the field of information technology (57,1% of all companies in the industry in 2021). The volume of sold products (goods, services) received from e-commerce in Ukraine is projected to increase to UAH 736,97 billion in 2023. The tendency to increase the share of enterprises that use cloud computing services (like using software for accounting and finance, file storage, database hosting) has been determined. Conclusions. The paper develops the main ways to improve the digital transformation of Ukrainian business: 1) creation of business site (very critical for industries with a high value of having a website); 2) providing all employees with access to the Internet; 3) improving the functionality of the website (following market trends); 4) assessment of the feasibility of purchasing a cloud computing service depends on business's specific; 5) providing the opportunity for payments by smartphones and other NFC devices when making contactless payments; 6) transition to sending invoices in electronic form purchased for automated processing (depending on the customer base).

In the past, there was a lot of traditional enterprises of a great success for a long time, but today, under the rapid development of the social economy, they have to change to cope better with the possibility of the problem, they must be in information technology and digital technology put more money on, they need to combine information technology and management activities. Agriculture is the basis of the sustainable development of the national economy, the necessary demand of human beings, and the basis of human survival. Therefore, the construction and application of information technology have become an important research topic in the new era. Through the research of this paper, we can understand better how to combine digital information technology with enterprise management. The current research applies such analyses as: logical generalization and сomparison that include clarifying and simplifying the concepts of digital technology and enterprise management; expert evaluation, statistical analysis, data grouping and summary aiming at the research on enterprise market situation, identification, and development of digital technology; factor comprehensive analysis as the method of improving efficiency and productivity by applying digital technology in management; and economic mathematical modeling competitiveness model analysis. The application of computer technology can make information digitization. All the information generated in the operation of enterprises, such as enterprise personnel files, enterprise customer resource information, business financial situation, etc., this huge information, if according to the traditional method, will undoubtedly need to consume more human, material, and financial resources, and low efficiency, increase the cost of work. If computer technology is used to process enterprise information, it will be faster and better to digitize information, facilitate information integration and improve work efficiency, and this information will be very easy to be invoked later, avoiding wasting time to search, and greatly saving human resources. The results analyzed and compared by the author are very useful for the empirical evaluation of the survival and development of Chinese enterprises and even the sustainable economic development of the whole country, and can also provide a reference for the future development and transformation of Chinese traditional enterprises. Based on this, the paper puts forward the methods, and the countermeasures of sustainable economic development in the face of the rapid economic development today. The method proposed by the author can achieve the following results: it can better promote the development of China's economy and can provide substantial help for the transformation of traditional enterprises.

One of the key challenges facing humanity is rapid climate change. The deterioration of the environmental situation is inextricably linked to the development of society, the introduction of modern technologies, and the expansion of business activities. This requires the immediate intervention of government agencies, international and regional organisations, and private entities to address this problem. The issue of environmental management is currently of particular concern and is in the focus of many institutions, including the European Union, which is constantly improving the ways and mechanisms for its regulation. As Ukraine plans to become a member of the EU, harmonisation of our legislation, including in this area, is a prerequisite for integration. Therefore, the purpose of the article is to study financial methods of environmental regulation in the EU and to determine the effectiveness of their operation and prospects for adaptation in Ukraine. The following methods were used in writing the article: analysis, synthesis, generalisation, systematisation, and specification. This paper focuses on financial methods, as they are the most effective. It is established that the financial instruments of environmental management regulation include: taxes and fees, emissions trading, compensation for the use of natural resources, bonuses and subsidies, cost of environmental restoration, environmental loans, green investments and encouragement of innovation. For European integration, Ukraine needs to broaden the tax base for environmental taxes. It is also necessary to review the rate of the environmental tax on carbon emissions, which is currently significantly lower than in the EU. Increasing it would allow exporters of goods to the European Union to avoid paying the difference in CIT and use the savings to address environmental issues. In Ukraine, unlike European practice, a significant drawback is that rents for the use of subsoil, water, forest resources, and oil pipelines are not considered environmental taxes and are not used for environmental protection measures. Funding for environmental restoration should be made taking into account all factors of influence for each specific region and the country as a whole. Investments in environmental modernisation can be one of the most effective financial instruments for Ukraine, as they are based on incentives rather than coercion. Thus, environmental management regulation in Ukraine requires reforming financial methods in accordance with the requirements of European legislation.

The emergence of omnichannel is regarded as a direct consequence of digitalization. The first studies of omnichannel occurred in the retail sector, but today there is an increasing interest in omnichannel in other services, such as tourism, the hospitality industry, healthcare, and banking. At the same time, omnichannel has been influenced by digitization and the Internet, which are undergoing rapid changes, so the phenomenon of omnichannel itself is rapidly transforming. The paper determines the main approaches to the omnichannel phenomenon, its characteristic features, and research scopes based on current research. The main approaches to the definition of omnichannel have been systematized and analyzed. Thus, the main definitions of omnichannel in the scientific literature have been given in the aspects of retailing, marketing, management, strategy, and business. Therefore, terminological ambiguity can be observed, which actualizes the relevance of further research on theoretical developments in omnichannel. The creation of seamless and consistent customer experience (СX) through the integration of online and offline channels (digital and physical) at all stages of the consumer journey has been pointed out as a common characteristic of omnichannel. The important scopes inherent in omnichannel, i.e. Channel Integration and Customer Perception, have been distinguished. The main issues within the scope of Channel Integration have been defined as the followings: omnichannel strategies; the dimensions of omnichannel integration from customer and company viewpoints; the Integration Quality of Channels; the dimensions of omnichannel integration from both customer and company viewpoints. The main issues within the scope of Customer Perception have been defined as the followings: the determinants / factors influencing seamless CX and consumers’ behavior; the factors influenced by a seamless CX and channel integration; the omnichannel-capable measurement of CX; the dimensions of a seamless CX.

The article examines the mechanisms of public management of higher education in Ukraine and their implementation. The true nature of the «mechanism of public management» category is revealed, this is a necessary prerequisite for increasing the efficiency of public management mechanisms. Established mechanisms of public management of education modernization contribute to a coherent and rational approach to the management of processes of reform and renewal of the educational sector of Ukraine. The article analyzes the various mechanisms used by the government to regulate and supervise institutions of higher education. Also, the mechanisms of public management are characterized in different ways. These mechanisms include policy formulation, legislative framework, accreditation processes, quality assurance mechanisms and financial support mechanisms. The methods of managing the development of higher education applied by the government should have a significant impact on improving the quality of educational services in Ukraine. Each mechanism of public management has its own character and should be considered as a set of generally accepted management methods. The true nature and functionality of the education system is best revealed by a systemic approach. Various mechanisms are distinguished by the nature of influence, such as political, organizational, legal, economic and social. Effective management of the higher education system is crucial for the development of the country's education sector. The paper also examines the roles and responsibilities of key stakeholders, including government agencies, universities, teachers and students, in shaping and implementing policy and practice in the higher education system. In addition, it discusses the challenges and opportunities associated with public management of higher education, such as ensuring accessibility, promoting excellence, promoting research and innovation, and matching education with labor market demands. The article emphasizes the importance of a well-functioning governance system to foster a competitive and internationally recognized higher education sector in Ukraine.

Effective functioning of agricultural land markets is a prerequisite for the development of agriculture and rural areas as a whole. However, agricultural land markets remain weak and face many constraints in Eastern Europe and Central Asia. Applying a five-stage agricultural land market development conceptual framework, the paper assesses the current stage of land market development in Eastern Europe and Central Asia and discusses key constraints, including informality, lack of ownership, technical errors and transaction procedures. In most countries, agricultural structures are characterized by excessive land fragmentation and small average farm sizes. The necessity of a coordinated national land policy is argued. In addition, land management tools such as land consolidation and the land bank, apart from promoting the development of agriculture and rural areas, also contribute to the development of the land market. Despite numerous efforts since the start of the transition in 1990 by governments and donors in Eastern Europe and Central Asia, agricultural land markets in general are still weak, with numerous interrelated constraints preventing their development. The purpose of the study is to provide an overview of the level of development of agricultural land markets in the countries of Eastern Europe and Central Asia, to analyze and systematize the main limitations that prevent the further development of agricultural land and land markets. The other goal is to propose solutions to these problems, such as: land management tools, land consolidation and land banks. This will contribute to the development of agriculture and rural areas, as well as the development of the land market as a whole. The countries and territories analyzed in this article are Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Georgia, Kazakhstan, Kosovo, the Kyrgyz Republic, the Republic of Moldova, Montenegro, North Macedonia, Serbia, Tajikistan, Turkey, Turkmenistan, Ukraine and Uzbekistan. The general experience of Eastern Europe and Central Asia regarding the specifics of the development of the agricultural land market should be taken into account in the field of land policy of Ukraine.

The article solves practical scientific tasks, conducts research on the institutional support of the territorial organization of farms, and provides theoretical justifications based on the achievements of the currently existing science, a generalization of the current legislation and implementation practice. The paper provides the development of practical recommendations for improving the mechanisms and methods of providing high-quality administrative services by local self-government bodies. The modern domestic system of providing administrative services from the point of view of convenience for private individuals is characterized by many shortcomings of an objective and subjective nature. The current mechanism for the provision of administrative services by public authorities needs serious refinement, development of new approaches and their approval, comparison with foreign practice in order to determine the most optimal. To eliminate the shortcomings in this context, what administrative services are, is analyzed in detail. One of the main conditions for the successful reform of the civil servants’ remuneration system is stable financial support. The issue of reforming the system of remuneration of civil servants will be resolved together with the issue of determining additional sources of funding. The costs of carrying out the mentioned reform can be covered, in particular, by increasing the efficiency of public administration and optimizing the number of employees of executive authorities and eliminating vacant positions. As a result of the conducted research, it was found that the reform of public administration involves increasing the efficiency of the provision of administrative services. The network of centers for the provision of administrative services is actively developing and the provision of electronic services is being introduced. However, the availability of services and the quality of service differ in different territorial communities. Obstacles to the integration of certain popular services into administrative service provision centers remain due to excessive centralization of powers to provide them.

The article discusses implementing Internet marketing tools by logistics enterprises for the management of decision-making processes. The use of Internet marketing tools, in particular, targeted advertising on Facebook, by logistics businesses and enterprises was studied. The essence of the concepts of «targeted advertising», «conversion» and «Facebook Pixel» was defined. The algorithm for setting up targeted advertising on Facebook for logistics enterprises was developed and the forecast of the effectiveness of advertising campaigns in 2022 was made. It is proposed to use the Pixel Facebook code for the company’s website in order to analyze the effectiveness of advertising campaigns and use the data obtained with the subsequent stages of remarketing. The steps of creating advertising campaigns for logistics enterprises using the Ads Manager cabinet from Facebook are obtained. The use of advertising campaigns with the goals of «reach», «traffic» and «conversion» for broadcasting paid advertisements on Facebook is justified. Thus, the use of the type of advertising campaign with the goal of «reach» will contribute to the growth of the level of brand recognition and maximum coverage of the target audience, and the creation of advertising campaigns with the goal of «traffic» will allow to increase the flow of potential customers. It was determined that additional traffic to the site from targeted advertising would allow the formation of a target audience group using the Facebook Pixel. The direct influence of the size of the advertising budget on the predicted indicators of targeted advertising has been proven. The share of the number of businesses and enterprises having a website was analyzed. It was determined that the share of the number of enterprises having a website in 2018 was 35,6 %, in 2019 – 35,2 %, and in 2021 – 35,3 %. This indicates a low level of digitalization of business entities and limited opportunities in finding new sales channels for products (services). It is proposed to implement management solutions through the implementation of Internet tools marketing for logistics enterprises. The paper considers the need to develop a website to increase the flow of customers and/or expand product sales channels (providing services).

The study defines and summarizes the knowledge of digital transformation, develops a comprehensive understanding of the required distributions and barriers that have prevented successful projects given the digital transformation tasks set there. The article illustrates how knowledge of digital indicators and digitization can be used to benefit the process of development of the digital economy and entrepreneurship. The authors define the leading indicators, principles, and problems of digital transformation, as well as the problem of this issue in general in organizations. Analyzing the existing models of digitization of economic processes, the research describes each of them and a list of criteria for evaluating the progress of the transformation. It shows the possibilities of matching key metrics and KPIs to transformation processes. The paper analyzes the problem of measuring the numerical evaluation of the change.

The processes of adaptation of institutions borrowed from donor countries to the institutional environment of recipient countries are still relevant, as they influence the creation of an effective institutional structure of the economy to ensure sustainable economic growth and economic development. The problem of institution implementation on the basis of its previous structuring is studied, the main causes of conflicts between borrowed institutions and the existing institutional structure are clarified and the way to an effective strategy of institution implementation is outlined. The possibility of quantitative assessment of supply and demand at the institution is noted. The main causes of conflicts between borrowed institutions and the institutional structure of the economy and possible scenarios for the development of their implementation in the institutional structure of the recipient country are singled out. The main levels of interaction between economic agents have been established and studied: 1) mass economic culture (consumers, employees); 2) economic culture of persons who make management decisions at the level of organizations; 3) theoretical economic culture. The main attention is paid to the possibilities of influence of economic agents on the introduction of new institutions in economic practice. The paper substantiates the main components and features of the implementation of an effective strategy for the implementation of institutions and the decisive role in this process of culture, which establishes the institutional forms of all social action on the basis of values formed in society.

The purpose of the study is to substantiate the place of accounting in risk management of IT enterprises, reflecting the features of accounting support of this process. The article examines the issues of risk management for IT enterprises and identifies the place of accounting in this process. The role of the IT company’s accounting staff in risk management in the day-to-day responsibilities is reflected. In particular, the paper provides information on current and future risks and opportunities associated with key decisions. The system of risk indicators of IT projects is substantiated. The system includes the assessment of indicators in the context of four groups: 1) staff (staff turnover ratio; staff training costs in the reporting period); 2) system (coefficient of overhead costs and the ratio of overhead costs to the cost of sales; the coefficient of non-fulfillment of orders; the dynamics of the number of claims (negative feedback) from customers on implemented IT projects); 3) project (number of days of deviations of the IT project according to the plan; percentage of detected errors in the total number of operations); 4) the external environment (tax burden). The methods of risk management are systematized with the definition of possibilities of application of accounting tools. The main focus is paid to redundancy as an accounting method of reducing the degree of risk. The proposals are given concerning the types of reserves to cover costs for IT companies, which became the basis for the organization of accounting within account 47 «Provision for future expenses and payments»: opening of analytical account 474.1 «Reserves of organizational security» and sub-account 479 «Provisions for expenses, related to the implementation of the IT project» (if necessary, with details 479.1 «Reserves for fines»; 479.2 «Reserves for lawsuits», 479.3 «Provision of software support obligations» (for product IT companies)).

The article provides a scientific and theoretical analysis of public servant career as an administrative and legal category, identifies areas of public service development in terms of public administration reform in Ukraine. The current state and problems of modernization of public service and human resources management are analyzed in accordance with European standards, where the priority areas are modernization of public service and human resources management. The paper studies new approaches and tools for public service, defined by the reform strategy in Ukraine, this allows us to note that the innovations provided by the draft law of Ukraine «On Public Service» are more in line with modern challenges.

The article focuses on the state program-targeted strategic management of regional development, which is proposed to be considered in the form of a management cycle that ensures consistent interaction of the development program, which aims at qualitative changes in the socio-economic system, and program-targeted budgeting. the object of public administration - the executive branch - to these transformations. The domestic experience of state management of regional development is considered. It is established that since the early 1990s in Ukraine, the budget process becomes the main tool for the state to implement planned functions. Given the high degree of centralization of budget and tax powers, as well as low budget security of most domestic regions, the state regional policy is mainly to equalize the levels of socio-economic development. However, as a review of research papers on regional research has shown, the policy of the center, implemented through intergovernmental transfers, does not have a significant impact on the socio-economic development of the regions of Ukraine. It is consistently revealed that with the help of such interaction a very important institutional function of the regional development program is realized, which consists not only in achieving, but also in further regular reproduction of its results. It is substantiated that tax decentralization is an essential condition for creating a platform for effective solvency of regions and local self-government, sustainable economic and social development of territorial communities, quality and efficient provision of public services to their residents. The basic provisions have been developed that the successful implementation of expenditure obligations of local budgets in the current conditions of tax decentralization requires further reform of the budget process and fiscal system, which will allow for predictability of financial resources of local governments.

Ukrainian companies’ entrance into foreign markets with competitive goods requires strict observance of intellectual property rights. In the system of international trade law there is a separate subsystem for regulating trade aspects of intellectual property rights, particular with regard to geographical indications. Due to the need to implement the Association Agreement with the EU, the problem of implementing the requirements of the relevant WTO agreement and related EU directives and regulations is becoming important. The article aims at studying the regulating system of geographical indications using during companies’ entrance to European markets of goods. As a result of the research, the normative-legal documents regulating the geographical indications for goods have been determined. As well as prerequisites for intensification of legislative work in the European Union to regulate the use of geographic indications have been identified. These include the expansion of the EU’s borders and the intensification of foreign trade with new members; spreading the mood within domestic companies to enter foreign markets with specific agricultural products and food products; increasing the number of participants involved in identifying and clarifying the boundaries of the territory of distribution of intellectual property; increasing the probability of repetition of product names due to a significant expansion of the range of product names and geographical indications of their origin. The paper analyzes the place of geographical indications in the system of qualitative characteristics of agricultural and food products, describes the cases of registration of the most common and protected its species – PDO/PGI/TSG.

The successful implementation of the national interests of Ukraine as a participant in international economic relations is impossible without the intensification of foreign trade and strengthening of national competitiveness in international markets. The development of international economic relations in the «Ukraine-EU» format is largely represented by the expansion of bilateral trade between Ukraine and the EU countries on the basis of trade preferences according to the Agreement on a free trade zone between Ukraine and the EU, as well as related documents. However, after five years of functioning of the Deep and Comprehensive Free Trade Area between Ukraine and the EU, the expansion of further cooperation requires identification of its effects on the national economy. By using modeling the paper defines the consequences of the Agreement on a free trade zone between Ukraine and the EU on Ukrainian exports and imports with EU member states. The impact assessment was carried out with four models: model 1 – the association impact on the merchandise export; model 2 – the association impact on the merchandise import; model 3 – the association impact on the services export; model 4 – the association impact on the services imports. As a result, it was established that the agreement was not significant for the import of goods and services from the EU to Ukraine. This is related with the continuation of the previous preferential import duty rates. The statistical insignificance of this indicator was established in the models for analyzing the impact of the association agreement on the import of goods and services from the EU to Ukraine. At the same time, the impact of the agreement on the enhancement of the export of goods and services to the EU was established.

The order of organization and methods of accounting with the use of cloud technologies is revealed. The normative-legal regulation of the application of cloud technologies in accounting is characterized. The interpretation in a broad sense of the concept of «cloud technology» as an online environment for remote storage is clarified. It is established that the introduction of information and computer technologies in the organization of accounting will lead to the reform of its technical and administrative components. Reforming the technical component of the organization of accounting will change through: the introduction of a computer form of accounting using specialized SaaS-applications; receiving real-time reporting in the necessary, depending on the needs of the user, and in a pre-established format; increasing the opportunities for the implementation of the organization of analytical accounting at the enterprise; fully automated system for entering and processing accounting information; organization of electronic storage of all data, systematization of documents without the need for their formation and storage in paper form. It is established that the use of cloud technologies will lead to the reform of the administrative component of the organization of accounting and ensure the implementation of all accounting responsibilities remotely; carrying out the necessary changes in labor standards, the possibility of reducing the number of employees in the accounting department. It is substantiated that the use of cloud technologies at the enterprise affects both the form of accounting and its form of organization, thereby providing the head of the enterprise with expanded opportunities in the option that is more profitable for him to choose. The analysis of advantages and disadvantages of accounting use of cloud technologies is carried out.

The paper carries out the content analysis of scientific publications devoted to the management of financial structure of corporate capital on the basis of research, the results of which were published both in domestic scientific journals and in Scopus scientometric database. For the study, not only analytical calculations obtained from Scopus were used, but also bibliometric maps built on the basis of the formed sample using VOSviewer 1.6.16 and Google Books Ngram Viewer. The results of the study showed that the financial policy of an enterprise should be considered as the goal of financial management determined by the owners and agreed with the management, which provides for the development of an algorithm of actions aimed at forming an optimal capital structure, the choice of forms and methods for achieving it both in the short and long term. At the same time, a high-quality financial policy should comply with the following key principles: fairness, compliance with current legislation, feasibility, accessibility, and risk level, which corresponds to the level of the corresponding risk of both the owners and the management of a company.