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This research aims to identify current challenges in sustainability reporting (SR) that hinder the promotion of sustainable innovation in entrepreneurship as a means of addressing global economic issues (SIEGE) and propose solutions to overcome these obstacles. During the research, the authors analyzed the SR of organizations, which is publicly available on their official websites. The authors also studied the SR of organizations from different countries worldwide in various fields for 2022–2023. This approach was used to obtain results on the problems of the formation of SR related to improving the ensuring SIEGE, which occurs in various existing organizations. The research employed analysis, synthesis, comparison, grouping, and logical approach. The authors studied the existing Russian and international practices of forming sustainability reporting and identified the most relevant problems in this area related to improving and ensuring SIEGE. The authors then specified problems and combined them into several large groups. As a result of the conducted research, the authors present recommendations for solving the identified problems, contributing to ensuring SIEGE. The original recommendations presented in this research can be used to improve regulatory frameworks to form SR at the national and international levels.

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Sustainability Reporting as a Key Approach to Promoting Sustainable Innovation in Entrepreneurship for Addressing Global Economic Challenges

  • 章节

  • 发表日期：

    2026年

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  • Tatyana U. Druzhilovskaya,
  • Emilia S. Druzhilovskaya,
  • Yulia V. Prikazchikova,
  • Yuliia V. Zakharova,
  • Tatyana V. Stozharova

摘要

This research aims to identify current challenges in sustainability reporting (SR) that hinder the promotion of sustainable innovation in entrepreneurship as a means of addressing global economic issues (SIEGE) and propose solutions to overcome these obstacles. During the research, the authors analyzed the SR of organizations, which is publicly available on their official websites. The authors also studied the SR of organizations from different countries worldwide in various fields for 2022–2023. This approach was used to obtain results on the problems of the formation of SR related to improving the ensuring SIEGE, which occurs in various existing organizations. The research employed analysis, synthesis, comparison, grouping, and logical approach. The authors studied the existing Russian and international practices of forming sustainability reporting and identified the most relevant problems in this area related to improving and ensuring SIEGE. The authors then specified problems and combined them into several large groups. As a result of the conducted research, the authors present recommendations for solving the identified problems, contributing to ensuring SIEGE. The original recommendations presented in this research can be used to improve regulatory frameworks to form SR at the national and international levels.