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The purpose of this study is to substantiate the theoretical provisions on the accounting support for sustainability reporting and develop practical recommendations for improving the mechanisms for generating fragments of non-financial reporting based on accounting data. The study is conducted on the example of Ukraine. The paper provides a bibliometric analysis of scientific publications on the reporting in the field of sustainable development. Generalizing the results of the content-context block of the bibliometric analysis allowed identifying seven clusters. In the context of the study, the most relevant is the fourth cluster, which reflects the relationship between sustainability reporting and accounting. To create an effective mechanism for building sustainability reporting, a five-step sequence of actions based on accounting data was proposed, and tables were created to simplify the search for the necessary information to fill out fragments of a sustainability report and assess social and environmental security based on accounting data.

The Crimea annexation and the military aggression of the Russian Federation, which first began in some territories of the Donetsk and Luhansk regions in 2014 and escalated into a full-scale war on February 24, 2022, resulted in heavy losses of life and a humanitarian crisis, exacerbating economic, political and social instability. To restore Ukraine’s economy, all businesses, including hospitality (hotel and restaurant business) sector, should continue functioning, though it is a challenging but crucial task. The paper aims to analyze the state of the hospitality market in the current war conditions in Ukraine and assess the possibilities of its restoration and development. An online survey was conducted among 282 representatives of the hospitality business in Kyiv, Sumy, Chernihiv, Dnipropetrovsk, Kharkiv, Poltava, Ivano-Frankivsk, Lviv, Ternopil, and Zakarpattia regions. Based on the results, in 2022, almost 23% of hospitality industry representatives suspended their activities, and 54% functioned only partially. Many surveyed hotels and restaurants (36%) have gradually changed and adapted their business strategies. For more than half of the hospitality representatives, expenses increased by 20-50%, and profits dropped by more than 20%. The critical consequences of the full-scale war for the Ukrainian hospitality market are as follows: disruption of supply chains, reduction in consumers’ purchasing power, changes in consumer demand, shortage of certain types of products, shortage of personnel, and business unprofitability.

Sovereign wealth funds accumulate the largest resources to bridge the financial gap under the Sustainable Development Goals. The basic mechanism for accelerating sustainability progress is the effort of sovereign wealth funds to incorporate environmental, social, governance and ethical criteria and targets of these Goals disclosed in their sustainability reports. This study aims to develop a methodology for assessing the Sustainability Transparency Index in a sample of sovereign wealth funds, as well as to investigate how this transparency is influenced by the size of funds’ assets and sustainability progress with a cross-regional comparison. Five groups of sustainability disclosure metrics, such as the main pillars of novel Sustainability Transparency Index, were tested and analyzed for 91 funds using binary variables and normalization method. Three hypotheses regarding the statistical association of funds’ sustainability transparency index with the size of the funds’ assets, countries’ sustainability progress, and the region of a fund were checked for 87 funds using multiple regression. The overall results of the Sustainability Transparency Index show an insufficient level of funds’ transparency. Sustainability disclosure in 57% of funds surveyed should be fully enhanced in terms of greater sustainability transparency. There is strong evidence of the correlation between the volume of funds’ assets and sustainability transparency as well as the leadership of European funds in a cross-regional comparative study. However, data on the progress of the country’s sustainability and the funds’ Sustainability Transparency Index are limited and can be used as evidence of the insufficient role of fund transparency in promoting sustainability.