Aim. The main aim of this research is to determine the opportunities and barriers in using social accountability standards in the field of sustainable development to improve the competitiveness of industrial companies. Methodology. The main arguments were based on analysis of scientific literature on the problems of competitiveness in the context of sustainable development requirements, comparative analysis of statistical data in the area of social reporting of Ukrainian business. This research also utilised the results of author's previous studies on the implementation of voluntary sustainability standards. Findings. The objectives of public accountability in meeting the obligations of sustainable enterprise development were clarified. It's shown that in comparison with other methods of promoting competition, reporting on sustainable development is based on a more profound coverage of interests of interests of stakeholders, a more distant horizon of action and inclusive nature of relationships. Research has proved that under globalization conditions of supply space reporting on sustainable development has a revolutionary impact on the quality of the market relationship. It 'draws in' all stakeholders to sustainability framework. Competitive advantages are passed here into the plane of sustainable development standards requirements across the value chain. Suggested ways of providing required conditions in Ukraine to expand the use of sustainable development reporting standards, which will allow Ukrainian enterprises to create competitive properties and adapt to regional and global markets. Originality. It is proved that reporting on sustainable development is a tool of creation a specific form of values (assets) - aggregate benefit for all the parties of value creation process in a long-time perspective. This value itself becomes a major competitive advantage in the globalized markets, focuses on sustainable development. Practical value. The developed theoretical principles concerning the problems of social reporting, and recommendations on improving the use of international accounting standards, especially GRI, will contribute to the creation of competitiveness of Ukrainian enterprises in the globalized space of production and marketing.

 Наукова періодика України 

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