Topical issues of the sustainable development agenda: terminological aspect

The article reflects the problem of the lack of a unified approach to the terminological apparatusof the sustainable development sphere, as well as the resulting problem of the lack of unified approaches to thestandardization of non-financial reporting. The main method of this study is a critical analysis of official documents of financial institutions and international standards of non-financial reporting. As a result of the study,significant gaps and discrepancies in the terminology of the sustainable development agenda were noted, aswell as significant discrepancies in the standards of non-financial reporting: who the reporting is aimed at andwhat questions it answers. The relevance of the research topic is due to the high level of expansion of theinformation, field of sustainable development and the wide coverage of this aspect at the state and public levels,as well as in the business community. The key conclusion of this article is the urgent need to consolidate aunified terminology of the sustainable development sphere, which would be the foundation for building a unified system, for assessing the performance of companies in the field of sustainable development, as well as forthe establishment of a reliable process of responsible investment.