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In the context of the inability of the traditional corporate reporting paradigm to meet the stakeholders need, the new sustainability accounting paradigm and sustainability disclosure information as its communication tool has a number of marketing, social and economic benefits. It brings particular importance to attracting financing for innovative development and innovation activities of companies. The analysis of peculiarities Ukrainian companies sustainability reporting testifies the initial stage of its formation. At the same time, the authors underline the increase of companies' innovation potential with more transparent sustainability reporting, which takes into account socio-ecological and economic aspects of activity and meets the needs of stakeholders in the current conditions.
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Васильєва et al. (2017) studied this question.
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