THE ROLE OF MARKETING IN SHAPING SUSTAINABILITY REPORTING

Olha Fedorova Zhytomyr Polytechnic State University 103 Chudnivska St., Zhytomyr, 10005, Ukraine https://orcid.org/0000-0002-8759-0984
Daria Seletska Zhytomyr Polytechnic State University 103 Chudnivska St., Zhytomyr, 10005, Ukraine https://orcid.org/0000-0003-2812-1691

Keywords: Marketing, Marketing Tools, Sustainability Reporting, ESG Reporting, Branding, Data Visualization, Reputation, Risks

Abstract

The article investigates the transformation of sustainability reporting from a traditional compliance tool into a strategic channel for communication and corporate reputation management. Particular attention is focused on the role of non-financial information presentation methods, specifically visualization, storytelling, and interactive formats, which play a crucial role in ensuring clarity, relevance, and building trust among various stakeholder groups. It is determined that effective sustainability reporting must combine data transparency, consistency with the company's internal practices, and clear visual presentation.

The use of infographics, graphs, charts, narrative cases, and interactive elements allows for tailoring information to the needs of diverse stakeholder groups, thereby increasing communication efficiency. Dynamic digital formats, videos, interactive dashboards, and clickable elements foster audience engagement while demonstrating the company's innovative approach to transparent data presentation. The article also analyzes the risks of opaque communication arising from the discrepancy between the external presentation of the report and the company's actual internal practices. Examples of legal and regulatory cases are provided, demonstrating the economic and reputational consequences of insufficient reporting reliability. The significance of strategic stakeholder analysis for identifying their information needs and priorities in report formation is highlighted, which enhances information relevance. The research emphasizes the need to balance marketing impact with regulatory reliability, as well as the integration of transparency principles into the sustainability reporting structure. It is substantiated that the key vector for improving reporting is the transition from unified formats to segmented data presentation, which allows simultaneously satisfying investors' demands for analytics and the public's need for emotional storytelling, thus ensuring investment attractiveness and business social legitimacy.

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Author Biographies

Olha Fedorova, Zhytomyr Polytechnic State University 103 Chudnivska St., Zhytomyr, 10005, Ukraine

PhD-student

Daria Seletska, Zhytomyr Polytechnic State University 103 Chudnivska St., Zhytomyr, 10005, Ukraine

PhD (Accounting and Taxation)

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