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The UN Sustainable Development Goals (SDGs) have become a universal call to action over the past few years and a basis for assessing the progress of sustainable development of countries and organizations. This paper aims to identify the relationship between the sustainable development activities of universities in different regions of the world, as reflected in the Times Higher Education Impact Rankings (THE IR), and the progress towards achieving SDGs of the countries in which these universities operate. The research methods were correlation analysis and robust regression tools, and parametric and non-parametric methods of variance analysis. The information base was the results of annual reports based on the THE IR and Sustainable Development Reports for 2017–2021. The results confirm the existence of directly proportional close correlations between the variables, while the regression analysis confirmed that a one-unit increase in the overall THE IR ranking score leads to a corresponding increase in the overall progress of countries in achieving SDGs (on average by 0.2-0.3 units) and SDGs 3, 8, 11, 16 in particular. It was also found that universities play a key role in achieving different SDGs in various regions. In Latin America, the Caribbean, the Middle East, and North Africa, universities are critical for SDG 17 achieving. In OECD countries, universities contribute most to SDG 3. Examples of the best practices that can be used as a guide for university administrations that are at the beginning of developing sustainable development policies are also given. Funding Inna Makarenko gratefully acknowledges support from the Jean Monet module project “Transparency. Accountability. Responsibility. Governance. Europe. Trust. Sustainability” financed by the Erasmus+ program (101085395 – TARGETS – ERASMUS-JMO-2022-HEI-TCH-RSCH).

The paper examines ethnic minority households in the Transcarpathian region with specific attention to their financial well-being. Focus is on Ukrainian, Hungarian, Romanian, Slovakian, Roma, and Russian ethnic groups. The purpose of the research is to define the inequalities and similar characteristics of the financial well-being of ethnic minorities in a polyethnic region. The principal results demonstrate that salary constitutes the predominant share of ethnic households' income – 66,94%. In the general structure of expenditures, the share of consumer expenditures is the highest, in particular among Slovaks, Ukrainians, Romas, and Hungarians. The share of savings is low, as indicated by 23,92% of the respondents. Among the analyzed ethnic minorities, Romanians are characterized by the highest level of financial well-being – the share of Romanians living below the relative poverty line is the lowest (13,63%), and the share of Romanians considering themselves to be poor is 0%. Almost half of the respondents assessed their income level as very low, in particular, Romas and Russians, and only 4,23% of the respondents highly rate their income satisfaction (Romanians, Ukrainians, and Hungarians). The main conclusions of the study show many similarities in the level of financial well-being of the analyzed ethnic minorities, with the exceptions are the Roma, which, in contrast to the others, is the most socially vulnerable ethnic group, with more than 85% of the deprived population. Due to the sociological survey results Romanian ethnic group is characterized by the highest level of financial well-being. This distribution partly depends on the specifics of the functioning of the regional labour market, with some holding that the disproportions in the level of the financial well-being of different ethnic groups are related to their historical labour traditions, the gender inequalities and family roles, the level of education, entrepreneurial potential, migration propensity, etc.

This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights.The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory frameworks. Understanding its impact is paramount for policymakers, standard-setters, and businesses navigating an increasingly interconnected and diverse financial ecosystem.This research seeks to comprehensively examine the intricate relationship between IAS and corporate reporting transparency. By delving into adoption trends, financial metrics, stakeholder perspectives, implementation challenges, and update responsiveness, the study aims to provide a holistic view of the global accounting landscape.The analysis reveals a consistent upward trajectory in global IAS adoption, with North America and the Asia-Pacific region playing pivotal roles. Financial reporting quality experiences substantial improvements, particularly benefiting smaller enterprises. Stakeholder perceptions vary across regions and professional roles, emphasizing the need for tailored communication strategies. Implementation challenges, including legal framework complexities and cultural differences, underscore the intricate nature of global adoption. The frequency of IAS updates showcases the adaptability of standards to emerging trends, emphasizing sector-specific implications.This research concludes that IAS significantly influences corporate reporting transparency, offering a standardized framework for diverse business scales. Challenges in implementation necessitate targeted interventions, with recommendations focusing on stakeholder communication, tailored support for small enterprises, and addressing legal and cultural complexities. The adaptability of IAS to industry dynamics reaffirms its role as a responsive and evolving standard. As businesses, regulators, and standard-setters move forward, continuous collaboration and flexibility become imperative for navigating the complexities of a globally harmonized financial reporting landscape.

The article is focused on the formation of an effective tariff policy for the use of natural resources and environmental pollution. The article substantiates that such a policy should be aimed at minimizing the negative impact of economic and business activities on the environment, which will ultimately increase the efficiency and rational use of available natural resources of separate mountain areas based on their development priorities. The main factors are outlined that stipulate for the complexity and urgency of solving environmental problems in mountain areas, where special attention is focused on the impact of existing economic entities on the use of local natural resources and the impact of their activities on the environment is determined. The article defines the methodological tools for calculating the assessment of the impact of investment projects on the environmental situation of a particular area where the investment project will be implemented. The study reveals methods for calculating two indicators related to emissions of harmful substances into the environment, in particular the calculation of the coefficients of ecological purity of productions for atmosphere and water in some separate areas.

The article is devoted to the directions natural resources reserves formation basis on inclusive development of the territory. We consider the definition of natural resources reserve use, which unlike common understanding reserve includes the related services provided to meet the requirements of inclusive growth. The expediency of natural resources reserves use forming is considered on the example of therapeutic muds of the Kuyalnyk estuary. Today, there is a lack of funds for infrastructure development needs for state and communal enterprises that carry out their activities on the natural resources using. Such situation has developed at the state importance Kuyalnyk resort in Ukraine. Having all the natural importance competitive advantages the implementation of health activities using the therapeutic mud of the Kuyalnyk estuary, economic activity in the area is declining due to lack of funds for infrastructure development. The problem solution is possible through the natural resources reserves formation for their further use on inclusive development base. The option principle can apply in reserves of use formation, which makes it possible to calculate the break-even point. It is also necessary to pay attention to the standards for calculating tax liabilities and their further redistribution to the needs of territorial development.

The article studies and systematizes the problems of non-bank financial services markets functioning by means of hierarchy analysis method. The most significant factors are determined which facilitate the aim of further corrective actions to be taken. It's concluded that the key problem here is insufficient state regulation due to low level of institutional capacity of the National Commission for State Regulation of Financial Services Markets.

The changes in the condition of markets of non-banking financial services under the influence of state regulation instruments are investigated. As a result of using diagnostic tools for assessing the condition of markets of non-banking financial services based on forecasting scenarios of changes in the condition of the credit services market, the market of private pension provision and the insurance market, the influence of the Regulator’s activities and external factors has been evaluated and forecasted. There made a conclusion about the necessity of using the developed diagnostic tools in determining the priority of the influence of the Regulator’s activities with the aim of leveling the negative influence of external factors on the condition of markets of non-banking financial services.

The article describes the operations of the Motor (Transport) Insurance Bureau of Ukraine at the non-banking financial services market. The role of this institution in the provision of the analyzed insurance services development is highlighted. Attention is focused on the newest aspects of the integration of civil liability insurance in the European Economic Area. Further directions of the civil liability insurance development in the short term are outlined.

Financial flow and accounting process optimization are transformational strategies for improving organizational performance that come with superior economic and operational efficiency benefits. The intent of this research is to provide a study of how changing financial flow optimization and accounting processes affect firm outcomes in the countries of Singapore, Japan, India and Australia from 2019 to 2023. The research was conducted using econometric modelling, regression analysis, and case studies to examine how regulatory frameworks, technological infrastructure, market conditions, and social culture affect the relationship between financial optimization strategy and organizational performance. Additionally, the findings indicate a positive correlation between the use of financial flow optimization approaches and higher organizational performance in regard to economic outcomes and operational efficiency. This suggests that the effectiveness of these strategies is dependent on the quality of the relevant regulatory and technological environments, and hence a one-size-fits-all approach is untenable. In addition, cultural factors also influence organization strategies and their fit with financial optimization goals. This article emphasizes the need for strategic investment in technology and adaptive management methods to achieve the full potential value of financial flow optimization. It stresses the importance of policy development as an enabler of a necessary conducive environment for innovation that should seek to enhance financial management. The results make a small but meaningful contribution to a broader area of financial optimization strategies and their implications and are relevant to managers and policymakers. Further exploration is needed for the specific industry and the transference of the digitalization functions to financial management processes.

The article presents a comparative analysis and socio-economic assessment of the behavior of the population of border area (Transcarpathian region) in tourism industry and travel-related services before the crisis COVID-19 and in the post-crisis period. The purpose of the article is to define the changes in tourism preferences caused by the impact of COVID-19, in particular to analyze the impact of the crisis on the distribution of households’ expenditures on recreation in the structure of their budgets, as well as post-crisis assessment of the impact of COVID-19 on tourists’ choices, such as destination, type of recreation, transport, accommodation and other aspects related to the tourist preferences. The results of the study showed that in the conditions of COVID-19 there were some changes in consumer preferences in the market of tourism and travel-related services in the region, but during the downturn period the tourist’s preferences and behavior have partially returned to the stage that was typical in the pre-crisis period. As a result of the impact of the crisis, there were some changes in the structure of households’ budget, in particular, there was a partial reduction in the level of tourist’s expenditures for recreation and travelling (for 72% of respondents). Objectively that in the post-crisis period has partially increased the number of tourists that started to prefer domestic tourism (by 5%). A lot of respondents chose to travel by their own cars (36%) and stay at hotels (36%), however, one third of respondents also prefer rural homestays (20,48%). The subjective assessment by the respondents of the factors that influencing their tourism choice in the post-crisis period showed that safety does not play a primary role for most of them and priority is given to living conditions, comfort and the level of prices. It is expected that the results of the study will provide an analytical basis for tourism industry managers to offer new services taking into account the preferences of tourists in the post-crisis period of COVID-19.