BOHATCHYK L, LOPATOVSKYI V, LOPATOVSKA O, MELNYCHUK I. ACCOUNTING AND REPORTING OF ESG INDICATORS AS A TOOL FOR ENHANCING BUSINESS TRANSPARENCY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT. Herald of Khmelnytskyi National University. Economic sciences. 2025;346(5):464-472. doi:10.31891/2307-5740-2025-346-5-68