IMPACT INVESTMENT IN POST-WAR UKRAINE

Abstract

To restore the economy of Ukraine in the post-war period, it is expedient to work out applicable communication tools with investors. With respect to the global market, there is a noticeable trend towards an increase in impact investments in 2016-2022 by $ 1,050 billion or in other words, 10.21 times. The rapid growth of impact investing at the global level testifies to the significance of investments aimed at achieving the provisions of the concept of sustainable development. The purpose of the study is to elaborate theoretical and practical provisions for information support of impact investing in order to attract financial resources to restore the economic activity of business entities in the post-war period in compliance with the sustainable development guidelines. Having conducted a study of the published non-financial reporting of large and medium-sized industrial enterprises of Ukraine, it was found that only 22.7% thereof prepare a Sustainable Development Report annually. With respect to the selected enterprises group, 91% prepare a management report in an arbitrary form and publish it on their official website. Having conducted a study of published nonfinancial reporting of large and medium-sized industrial enterprises in Ukraine, it turned out that only 22.7% of them annually prepare a Sustainable Development Report. In the selected group of enterprises, 91% prepare a management report in any form and publish it on their official website. However, given the arbitrary form of information presentation, investors cannot fully obtain up-to-date information about the company’s social policy and environmental activities. In addition, the formation of reporting on issues of sustainable development and social responsibility has not yet become widespread among Ukrainian enterprises, which hinders the development of impact investing in Ukraine. Especially with regard to increasing the investment attractiveness of Ukrainian enterprises, the structure has been clarified and meaningful recommendations have been developed regarding the information content of the Management Report, which will contribute to increasing the transparency of reporting and attract influential investors.