Sustainability reporting in the risk assessment system of economic security of business entities

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Researchers in sustainability accounting and risk management may find the conceptual framework linking ESRS indicators to economic security risks useful for further empirical studies.

🏢実務担当者:Corporate risk managers and sustainability officers can use the ESRS-based analytical approach proposed in this paper to strengthen their risk assessment processes.

🏛政策担当者:Policymakers designing sustainability disclosure regulations may consider the risk assessment function of reporting standards to enhance their utility for economic security.

Introduction. In the context of increasing uncertainty, global economic transformations, geopolitical instability, climate-related challenges, and growing stakeholder expectations regarding corporate transparency, the assessment of economic security risks has become a strategic priority for business entities. At the same time, the implementation of sustainability reporting requirements, particularly those based on the European Sustainability Reporting Standards (ESRS), has significantly expanded the scope of information available for evaluating risks associated with environmental, social, and governance (ESG) factors. Sustainability reporting is therefore evolving from a compliance instrument into an important source of analytical information for risk-oriented management and economic security assessment. The purpose is to substantiate the potential of sustainability reporting data for assessing the economic security risks of business entities and to identify directions for integrating sustainability-related disclosures into the risk assessment and management system. Methods. The study employs general scientific and special research methods, including analysis and synthesis, systematization, comparison, logical generalization, and a systems approach. Methods of grouping, classification, and interpretation of sustainability reporting indicators are applied to determine their relevance for identifying and assessing economic security risks. Results and Conclusions. The study demonstrates that sustainability reporting provides a comprehensive information base for identifying, monitoring, and evaluating economic security risks across environmental, social, and governance dimensions. It is established that sustainability-related disclosures enable the detection of factors that may affect operational continuity, financial stability, reputation, regulatory compliance, stakeholder relations, and long-term competitiveness. The article substantiates the feasibility of using ESRS indicators as analytical tools within the economic security management framework. Particular attention is paid to the role of sustainability reporting in supporting risk-oriented decision-making and strengthening the adaptive capacity of business entities under conditions of systemic economic transformation. The findings confirm that integrating sustainability reporting into economic security risk assessment contributes to improving the quality of management decisions, enhancing organizational resilience, and ensuring sustainable development in a rapidly changing business environment.

• semanticscholar https://doi.org/10.33763/npndfi2026.02.055first seen 2026-06-21 05:46:54