Direction Of Scientific Research Research Articles

Development of a mechanism for managing the quality of customs services at the post-customs control stage

Subject. The article discusses the need for methodological support and technological justification of assessment and improvement of the customs services quality at the post-customs control stage. Objectives. The study aims to develop a comprehensive methodology to evaluate the effectiveness of structural units and the quality of rendered services as a basic element of the management mechanism. Methods. The study rests on the system methodology. We decomposed the mechanism of customs services quality management, and developed its morphological model during the analysis of individual components of the mechanism. Results. We developed a mechanism to manage the quality of services provided at the stage of post-customs control. It is divided into operational and strategic levels of management decision-making. Furthermore, we disclosed individual elements of the quality management mechanism, identified the main activities of the post-control units, within which key performance indicators are evaluated. As a pragmatic example, we developed a matrix for calculating performance indicators for one of the main areas of activity. Conclusions. The further direction of scientific research should be a model of the consumer of customs services, which determines the economic essence of solving the problem of developing the activities of the Federal Customs Service of Russia at the stage of post-customs control.

THE STRUCTURE AND CONTENT OF THE COURSE "INNOVATIONS IN SOCIAL WORK" (FROM THE TEACHING EXPERIENCE)

The topic relevance is determined by the requirements for the training of social work specialists for innovative activities in conditions of modern challenges. The article aims to characterize the structure and content of the course "Innovations in Social Work" for the 2nd (master's) level of higher education, specialty 231 "Social Work" (from teaching experience). Scientific methods applied: generalization, abstraction, explanation, systematization, system-structural, and descriptive analysis. The author notes the importance of a systematic approach to the development of the general concept of the training course. It is justified by taking into account not only theoretical and practical aspects of innovative activity, but also regulatory and legal ones. The structure of content modules tested in the teaching process is proposed: 1) theory of innovative activity; 2) regulatory and legal support of innovations; 3) innovation as a factor in overcoming social problems of our time. A brief overview of the lectures and recommendations for seminars are provided. Considering the absence of thematic sections on innovations in the field of social protection of the population in cross-sectoral normative documents, special attention is paid to the Plan for the implementation of the Ukraine Facility 2024-2027. The reforms for the next 4 years are presented in this document. It is emphasized that some of them are considered in the module No.3 ("Social work in multidisciplinary rehabilitation teams", "Implementation of the veteran's assistant institute", "Evolution of the deinstitutionalization reform in Ukraine") with logical transition to module No.3. The proposed structure and content of the course "Innovations in Social Work" can contribute to the formation of program learning outcomes defined by the educational standard., Special emphasis is placed on the challenges of teaching innovative activities: taking into account the requirements of the standard of higher education and the professional standard, the interdisciplinary nature of knowledge, the incompleteness of legal support for innovative activities in the field of social work. Both the theoretical and legal and educational issues of teaching the course "Innovations in social work" are among the directions of further scientific research.

The Politics of Expertise in Genomics Policy and Law

Genomics and biotechnology have generated controversy for decades, about the moral limits of tinkering with and commodifying life, the boundary between nature and technology, the respectful treatment of research participants, and the proper evaluation of emerging technologies. Socio-legal and science and technology studies scholars have demonstrated how the resolution of these questions has serious implications for both science and the law, including the appropriate conduct and direction of scientific research and the construction of legal categories and rights. This article demonstrates that these conflicts also have profound impacts on the politics of science and technology, and particularly approaches to relevant knowledge and expertise. Humanities, social scientific, legal, and lay knowledge asserted themselves through the establishment of human genetics research and battles over the ownership of biological materials and data. However, US political culture—which favors technical and market knowledge—constrained their authority. Cross-national comparison highlights this finding, as other jurisdictions have been more inclusive in their approaches to science and technology governance.

Genetic and molecular regulation of fruit development in cucumber.

Fruit development can be generally classified into a set of biologically sequential stages including fruit initiation, growth, and ripening. Cucumber, a globally important vegetable crop, displays two important features during fruit development: parthenocarpy at fruit initiation and prematurity at harvest for consumption. Therefore, fruit growth plays essential role for cucumber yield and quality formation, and has become the research hot spot in cucumber fruit development. Here, we describe recent advances in molecular mechanisms underlying fruit growth in cucumber, include key players and regulatory networks controlling fruit length variation, fruit neck elongation, and locule development. We also provide insights into future directions for scientific research and breeding strategies in cucumber.

Method of Maximizing F-Synergistic Value in IT Development Projects for Self-Managed Organizations

The article is devoted to the formulation of the method of maximizing the F-synergistic value of IT development projects of a project-oriented organization, which was developed within the syncretic methodology of project management. The application of the proposed method is considered in the field of IT development projects of organizations involved in infrastructure restoration projects of Ukraine. The directions of scientific research in the field of value-oriented project management are analyzed. The previously unsolved part of the scientific problem is highlighted. Objects of value analysis in a project-oriented organization carrying out IT development were identified, among which stellarator projects were highlighted. A model for determining the value of a separate component of the system is presented. The concept of F-synergistic value is defined. Such a value is proposed to be calculated through the aggregate value of three clusters that create synergistic effects both within themselves (first-order value) and among themselves (second-order value). The clusters included: "IT + people" cluster, "projects + operational activity" cluster, "methodology + environment" cluster. Models for determining the value of a separate cluster and the aggregate F-synergistic value are proposed. Variations in the selection of weighting factors for evaluating value criteria are considered. Within the syncretic methodology, a method of maximizing the F-synergistic value of IT development of a project-oriented company is proposed. The model of 27 scenarios of the dynamics of the change of the multipliers of synergy of three clusters is presented. In the corresponding tables for each scenario, a hypothesis is put forward regarding the reasons for such dynamics for each scenario, as well as a model of further IT development of a project-oriented company in response to such reasons. According to the results of the development of the method of maximizing the F-synergistic value of IT development projects of a project-oriented organization guided by syncretic methodology, directions for improving the activities of such organizations were determined. An extended SWOT analysis of the proposed method was conducted. Conclusions based on the research are formulated, prospects for further research in the chosen direction are outlined.

The Security Service of Ukraine’s counteraction to criminal offences at critical infrastructure facilities: organisational aspect

The article is devoted to the theoretical foundations of organisation and management of the process of countering criminal offences by the Security Service of Ukraine at critical infrastructure facilities. Modern technological systems and their parts related to critical infrastructure facilities are subject to unlawful encroachments. The negative dynamics of the level of threats and losses from criminal attacks on these objects requires solving existing problems, and therefore consideration of issues related to solving existing problems becomes relevant for scientists. The main purpose of the article was to study and solve the problem of organising and managing the process of countering criminal offences by the Security Service of Ukraine at critical infrastructure facilities. The methodological tools of the scientific research were based on theoretical methods of scientific knowledge; analysis and synthesis, logical and generalisation methods. Based on the results of the study, the article substantiates that an effective process of implementing organisational and managerial functions is a crucial element of organisational and tactical activities in the system of protection against criminal offences against critical infrastructure facilities and will contribute to achieving the goal of influencing the determinants of criminal offences at critical infrastructure facilities, while emphasising the importance of interaction with other governmental authorities, private enterprises and international partners. In this regard, the ways of solving the problems are proposed, in particular, the definition of the concept and content of the organisational system of the Security Service of Ukraine’s response to criminal offences at critical infrastructure facilities. In addition, the correlation between the concepts of “organisation” and “management” is determined, and their essence and significance are revealed. Taking into account the results of the study, the article identifies the directions for further scientific research, development of the problems of criminal law aspects of the Security Service of Ukraine’s counteraction to criminal offences at critical infrastructure facilities, as well as the essence and content of special management functions.

Trends in the dynamics of radicalization phenomenon researches: scientometric analysis

In an attempt to explain “who, how and why comes to terrorism?”, the research hypothesis that radicalisation is a predictor of terrorism emerged at the beginning of the 21st century. From this moment, the formation of a new scientific research direction on the phenomenon of radicalisation began and dynamically developing interdisciplinary field of study in the second decade of the 2 st century. The article presents the results of radicalisation research current state scientometric analysis the in the Russian and foreign research field, identifies trends and directions, outlines the opportunities and limitations of the development of scientific direction in Russia. The choice of the time period for the analysis (2014-2023) is due to the fact that the second decade of radicalisation research is the most active and productive. In Russia, radicalisation studies appeared only in this period. Based on the results of quantitative and qualitative analysis of Russian and foreign publications, the specific characteristics of the research current state are outlined. The key conclusion is that in the study of radicalisation, Russian researchers lag behind by at least a decade, the reasons for the lag and opportunities for the development of scientific direction in Russia are outlined.

School of ecological selection of academician of the Russian academy of sciences V.F. Pivovarova

The article outlines the main milestones in the formation of the scientific school of Academician of the Russian Academy of Sciences Viktor Fedorovich Pivovarov – a talented organizer of scientific research on vegetable growing, a leading scientist in the field of ecology, introduction, selection and seed production of vegetable crops, Honored Scientist of the Russian Federation, laureate of the State Prize and Government Prizes of the Russian Federation V. Pivovarov. F. has extensive experience both in Russia and abroad in solving theoretical and practical problems in the industry. He developed a new scientific direction of research on ecological selection and genetics of vegetable crops. The article presents the directions of the ecological selection scientific school: increasing the adaptability of agricultural crops to various environmental factors; identifying the peculiarities of the genotype-environment interaction; development of methods for accelerating the breeding process to create highly productive varieties and hybrids resistant to abiotic and biotic stressors; ecological selection for low levels of radionuclides and technologies that reduce the amount of pollutants in vegetable products. School of V.F. Pivovarov Academician of the Russian Academy of Sciences was organized on the basis of common scientific interests, the importance of environmental research for breeding, a high level of scientific results, continuity and great development prospects.

Beyond the P-Value: The Significance of Inconclusive Results and the Role of the IIRF in Advancing Scientific Inquiry

In scientific research, there is a noticeable lack of specific studies focused on inconclusive results, in contrast to the abundance of studies dedicated to conclusive or positive outcomes. While conclusive results offer definitive answers, inconclusive results, often viewed less favorably, do not provide such clarity. However, they play a vital role in the scientific process by identifying gaps and inspiring future research. This paper introduces the pioneering Integrated Inconclusive Results Framework (IIRF), a significant development that addresses the challenges associated with inconclusive results. The Framework aims to promote a shift in the perception of inconclusive results from setbacks to crucial components of scientific progress, ultimately enhancing scientific inquiry's rigor, transparency, and overall quality. The paper delves into the historical treatment of inconclusive results, causes, and strategies for handling them, offering insights into utilizing them to inspire and guide future research, thereby strengthening the scientific community and instilling confidence and reassurance in the direction of scientific research.

Criteria and levels of readiness of future physical training and sports instructors for professional activity

According to the results of the analysis of a number of scientific and methodological sources, it was established that the level of physical readiness of the representatives of the studied category directly affects the quality and efficiency of their performance of assigned tasks. This actualizes the need for all-round harmonious and physical development of the soldier's personality. Therefore, the high-quality and effective organization of the system of training future instructors in physical training and sports for the needs of institutions of the security and defense sector of Ukraine is relevant and timely. Taking into account the results of the monitoring of current scientific and methodological and special literature by the members of the scientific research group, it was established that studies that comprehensively reveal the peculiarities of the organization of the system of professional education of future instructors in physical training and sports are rare. In the process of theoretical research, the following methods were used: axiomatic, idealization, historical and logical, descent from the concrete, formalization, as well as the experience of organizing the system of professional education of military specialists in physical training and sports for the needs of institutions of the security and defense sector of Ukraine. As a result of the theoretical study, the members of the scientific research group determined the "criteria" (basic- motivational; substantive-content and analytical-evaluative), corresponding "indicators" and "levels" of the readiness of future physical training and sports instructors for professional activity. Prospects for further research in the chosen direction of scientific research provide for the development of organizational and pedagogical conditions for the formation of the readiness of future instructors in physical training and sports for professional activity.

Optimizing the individual technique of veteran Sambo wrestlers using modern technical training tools

Analytical reports of leading martial arts analysts indicate that today there is a positive trend in increasing the popularization of single combat among veteran athletes, especially Sambo wrestling. It is necessary to highlight that according to its essential and substantive characteristics (internal philosophy), Sambo wrestling is a living matter that has absorbed the best techniques of modern martial arts, and which is in a constant process of transformation in accordance with the requirements and realities of today. Taking into account the above, it is appropriate to summarize that the scientific and methodical (technical) support of the key components of the professional activity of veteran athletes who specialize in Sambo wrestling (other martial arts) acquires a dominant role. According to the results of the analysis of scientific and methodological and special literature, it was established that complex studies that reveal the peculiarities of the organization of the system of long-term training of sportsmen-veterans who specialize in Sambo wrestling are rare. In the process of research and analytical work, we used the following methods: axiomatic, idealization, historical and logical, descent from the concrete, formalization. As a result of a theoretical study, the members of the research group developed a program for improving the Sambo fighting technique of veteran athletes with an emphasis on the use of the video computer system "Katsumoto" (at the stage of direct preparation for the main competitions). Prospects for further research in the chosen direction of scientific research include conducting a pedagogical experiment to test the effectiveness of our proposed experimental program for improving the technical skills of veteran Sambo wrestlers with an emphasis on the use of modern technical training tools.

Organizational and pedagogical conditions for the formation of the readiness of future physical training and sports instructors for professional activity

Today, physical training and sports instructors play a key role in the training of military personnel of various categories and age groups, because in the process of professional activity they ensure the development and improvement of: physical qualities and military-applied skills; psychophysical readiness to act in extreme conditions, etc. The theoretical research was carried out in accordance with the plan of the initiative scientific project "SPT Instructor, 2022-2025" with the participation of leading specialists in physical training (physical education of various population groups) of representatives of specialized departments of higher military educational institutions (institutions of higher education) of Ukraine (in accordance with agreements on interdepartmental cooperation). According to the results of the analysis of the scientific and methodological literature by the members of the scientific research group, it was established that empirical studies that comprehensively reveal the peculiarities of the organization of the training process of instructors in physical training and sports in institutions of the security and defense sector of Ukraine are rare, which emphasizes the relevance of the chosen direction of scientific research. Research methods: axiomatic, experience of organizing the system of physical and special physical training of military personnel, idealization, instrumental, historical and logical, departure from the concrete, formalization. As a result of the research, we have developed organizational and pedagogical conditions for the formation of the readiness of future instructors in physical training and sports for professional activity (using the example of servicemen of the National Guard of Ukraine who study at the courses of instructors in physical training and sports).

Militarization of containment policy

The author makes an attempt to explore the interdependence between military and nonforce forms and methods of imposing one’s will on the enemy in the process of escalating military conflicts of our time. Important attention is paid to comparing the likely results of the use of tactical nuclear weapons as a tool of deterrence and hybrid warfare technologies as a new type of interstate confrontation. It is shown that hybrid warfare is a powerful means of infl uencing the enemy when solving complex problems of ensuring national security and turns into the most important factor in political and diplomatic influence and achieving national goals, without resorting to destructive nuclear influences. In the context of the transformation of the world order, new acute challenges and threats are emerging today, the response to which leads to powerful geopolitical shifts on all continents. In these conditions, the complexity of strategic forecasting and planning the actions of individual states and their coalitions requires serious collective eff orts to maintain stability and ensure sustainable development of the world, and the use of a full range of political, diplomatic, economic and information tools to influence the situation. An important condition for the successful solution of such a task is the coordination of national approaches to the development of philosophy and technologies for resolving modern military conflicts,the use for these purposes of the potential of international security organizations, the transformation of educational programs and the direction of scientific research. The primary tasks are to bring them into line with the realities of our time and improve the quality of Russia’s strategic planning documents, taking into account the experience of the Northern Military District.

Київська лінгвістична славістика першої чверті ХХІ ст.: загальний огляд

Ahead of the 17th International Congress of Slavists in Paris in 2025, this article offers a general overview of the directions of scientific research in the first quarter of the 21st century by linguists-slavists of Kyiv, where leading academic and university Slavic centers are concentrated. From the perspective of terminology, linguistic Slavistics includes studies of the languages of Western and Southern Slavs, both separately and in a comparative plan, as well as against the broad background of Slavic linguistics. A brief overview of key works, mainly monographic, lexicographic, and linguistic didactic, is proposed. It is noted that linguists-slavists continue to research Slavic languages in comparative-historical, taxonomic, and communicative-functional paradigms, developing the ideas of leading Ukrainian Slavists of the 20th century and the first quarter of the 21st century — O. S. Melnychuk, V. M. Rusanivskyi, V. G. Sklyarenko, G. P. Pivtorak, O. B. Tkachenko, T. B. Lukinova, A. P. Nepokupny and others. The works of scholars are dedicated to theoretical and practical problems of semantics, etymology, dialectology, onomastics, ethnolinguistics, etc. Among the latest directions within which current issues of Western and Southern Slavic languages are researched are studies in linguocognitology, linguistic pragmatics, and linguofuturology. Attention is drawn to the prospects of Ukrainian linguistic Slavistics, which at the present stage is the work of enthusiasts devoted to their domain. The problem, among other things, is related to the training of personnel in universities, where study hours in the main linguistic and literary disciplines are reduced, interest in postgraduate studies diminishes, and economic difficulties have a negative impact.

Directions of scientific research and legal acts on the managerial capacity of executive authorities

The article deals with the problem of forming the management capacity of executive authorities. The author analyzes scientific works and regulatory legal acts of the Cabinet of Ministers of Ukraine on the efficiency of executive authorities and public administration reform. The author establishes the mutual correspondence between the areas of scientific research and the areas of practical implementation of state programs. The main directions of formation of managerial capacity are identified: regulatory, institutional, personnel management, mechanisms and procedures of managerial activity, interaction of executive authorities with the public, communication and information support, European integration of public administration. The author classifies the areas of scientific research and regulatory legal acts which are united in the imperatives of forming the management capacity of executive authorities. It is emphasized that an integrated approach is required in the formation of the management capacity of executive authorities, taking into account various areas and imperatives. The author emphasizes that a generalized characterization of the directions at the level of concepts or imperatives can serve as a comprehensive approach to the development of conceptual programs for reforming public administration.

Geoprocessing of archival aerial photos and their scientific applications: A review

Abstract Poland as well as other countries keep extensive collections of 20th and 21st-century aerial photos, which are underexploited compared to such other archival materials as satellite imagery. Meanwhile, they offer significant research potential in various areas, including urban development, land use changes, and long-term environmental monitoring. Archival photographs are detailed, often obtained every five to ten years, and feature high resolution, from 20 cm to 1 m. Their overlap can facilitate creating precise digital models that illustrate topography and land cover, which are essential variables in many scientific contexts. However, rapidly transforming these photographs into geographically accurate measurements of the Earth’s surface poses challenges. This article explores the obstacles in automating the processing of historical photographs and presents the main scientific research directions associated with these images. Recent advancements in enhancing work˚ows, including the development of modern digital photogrammetry tools, algorithms, and machine learning techniques are also discussed. These developments are crucial for unlocking the full potential of aerial photographs, making them easier accessible and valuable for a broader range of scientific fields. These underutilized photographs are increasingly recognized as vital in various research domains due to technological advancements. Integrating new methods with these historical images offers unprecedented opportunities for scientific discovery and historical understanding, bridging the past with the future through innovative research techniques.

Using the model of closed-loop economy in certain branches of the agro-industrial complex

From agricultural production to domestic consumption of products, the food industry produces huge amounts of waste every year, which leads to contamination of soil, water and air. Waste created upon processing agricultural raw materials and using axillary materials, such as additives, certain chemical components, fuel and so on, enhances an impact of the food chain on the environment leading to depletion of natural resources. In the last few years, production branches of economy, including the agro-industrial complex, have made attempts to maintain the balance between their impact on the environment, the use of resources, well-being of the population and economic benefits. This trend stimulates the intensive development of the theory of circular (cyclic) economy or closed-loop economy and facilitates a search for methods of its realization in the real economic system. The paper summarizes the main specific features typical of circular economy: strengthened control of supply of limited natural resources and maintenance of the stable balance of renewable resources; optimization of consumption processes by development and use of products, components and materials that correspond to the highest level of their reuse; detection and prevention of negative external effects of current production activities to increase efficiency of the economic and ecological systems. With that, despite the fact that the concept of circular economy was formulated several decades ago, its comprehensive definition is still a subject of discussions. Ambiguity of the existing definitions shows that the concept of closed-loop economy has different meaning for stakeholders. The paper examines several aspects of using elements of closed-loop economy in certain branches of the agro-industrial complex, including the meat industry. A special attention in this work is given to the introduction of modern technologies and equipment for efficient processing of waste from crop husbandry, animal husbandry and meat production to include it into the economic turnover. In addition, ecological problems arising in the course of activities of enterprises of the food and processing industries are examined and the possibilities of solving these problems by introduction of the model of circular economy have been established. Risks and barriers preventing transition of Russia to the model of circular economy have been revealed. The authors propose measures and directions of scientific research aimed at the development and introduction of elements of closed-loop economy in the meat sub-complex, including related branches of the agro-industrial complex.

Academician of medicine Z.V. Ermolyeva and the Department of Microbiology of the Central Institute for Advanced Medical Training: the main directions of scientific research in the early 1970s

The very difficult geopolitical situation of recent years has once again confirmed the need for our state to focus on its internal and self-sufficient development in its development. The story of the coronavirus pandemic that swept the whole world has shown a fairly high level of domestic virology, and microbiology in general. But, undoubtedly, we are still far from the Soviet level of science development today. In this regard, it seems advisable to pay attention to the generalization of the Soviet experience in the development of biomedical sciences. We have made an attempt to analyze the development of Soviet microbiology through an analysis of the scientific and organizational activities of the domestic scientist, Academician of Medicine Zinaida Vissarionovna Ermolyeva, carried out by her at the Department of Microbiology of the Central Institute of Advanced Medical Training in the first half of the 1970s. The source base of the publication was unpublished documents of the federal archives (the Russian State Archive of Scientific and Technical Documentation and the Russian State Archive of Economics), most of which are being introduced into scientific circulation for the first time. The article examines the scientific activity of Z.V. Ermolyeva herself, as well as those research areas that were developed by teachers and research staff of the department headed by her.

FORMATION OF INTERPERSONAL COMMUNICATION SKILLS IN THECONDITIONS OF UKRAINE'S INTEGRATION INTO THE EUROPEAN HIGHEREDUCATION COMMUNITY

The article summarizes the results of scientific work and highlights the experience and approaches to the formation of interpersonal communication skills in the context of Ukraine’s integration into the European higher education community. It is stated that the European integration progress of Ukraine is accompanied by positive changes in the socio-economic development of society and the introduction of innovative changes in the field of higher education, which are aimed at successful political, legal, economic, and educational integration into the European space. It is noted that since 2005, Ukraine has been participating in the Bologna process, i.e. an international initiative aimed at reforming and unifying higher education in the countries of the European area of higher education. It is found that the alignment of the national system of higher education with European and world standards involves the transition to the system of competence education. The classification of integrated characteristics of the quality of training of education seekers and the results of their training, i.e. competencies, is given. It is pointed out that one of the key positions among “soft” skills is occupied by communicative competence, which requires the formation of interpersonal communication skills. The categories of theories of interpersonal communication are defined and characterized. A model of effective interpersonal communication is proposed, which provides for the achievement of individual group and organizational results thanks to a properly adjusted process of filtering perception and cognitive selection, as well as taking into account the situational characteristics of communication. A taxonomy of interpersonal communication skills is given. It is noted that training students of higher education in effective interpersonal communication skills requires teachers with relevant knowledge, as well as guidance and instruction in learning to develop and improve these skills. It is substantiated that for the successful formation of interpersonal communication skills in higher education students of Ukraine, it is necessary to study the experience and implement the practices of the European educational space. Prospective directions for further scientific research on the formation of interpersonal communication skills among students of higher education are outlined.

THE ROLE OF ESG BUSINESS REPORTING IN WATER MANAGEMENT

The rational use of water resources by business structures requires the development of appropriate strategies and their adherence to the chosen policy in terms of management of these objects: drawing up programs and plans, introducing environmental protection actions, displaying the economic effect and documenting all transactions, minimizing negative impacts on the environment and presentation of the positive and negative consequences of the use of natural resources in the format of ESG reporting, which discloses information about the activities of companies in the field of Environmental aspects, Social responsibility and Corporate Governance. This practice positions companies as an active participant in sustainable development and allows them to increase their own ratings, which makes it possible to have advantages in attracting investments and targeted financing, increasing one's own competitiveness due to improved trust in such companies, etc. Improving the quality of information in ESG reporting on water resources management and related processes allows stakeholders to receive complete and reliable information when making management decisions. On the basis of the study of ESG reporting of 8 corporations from Ukraine in terms of the use of water resources during the implementation of the strategy of sustainable development, positive and problematic practices of companies were identified when preparing the necessary data for reporting. During this analysis, the experience and legislative guidelines on the exploitation of water resources and the use of ecological and economic accounting of water in the countries were taken into account. In addition, approaches to applying the level of materiality in ESG reporting were analyzed when reporting in this format. The results of the study made it possible to rank the elements of water resources management of economic entities according to the rule of materiality of data in ESG reporting and to propose an algorithm for compiling ESG reporting in the part of water resources management, taking into account the level of materiality. The article substantiates the directions of providing companies with adequate information on water resources management measures and reflecting such practices in ESG reporting to meet the needs of internal and external users. The directions of further scientific research in the field of reporting on the use of water resources by various business entities are also outlined. A critical analysis of the peculiarities of ESG reporting in the area of water resources management can provide an opportunity for top managers of domestic companies to improve the quality of financial and non-financial information, which, in turn, will contribute to the improvement of the corporate governance system on the one hand, and on the other hand, improve the satisfaction of information users. requests of all stakeholders when making their own management decisions.