This article summarizes the existing approaches to investigating instruments of responsible investments in the health care system in Europe and in United States. The main research’s purpose is to identify existing instruments of responsible investment under funding Sustainable Development Goal 3: ‘Good health and well-being’. Systematization of scientific sources and approaches on the investigated issue showed no unique approach to forming a list of responsible investment instruments to finance health and well-being in Europe and United States. Hence, existing approaches vary by risk, return, suitability for financing, and so on. Therefore, the analysis and generalization of existing approaches and investigating their implementation-related practical features are the relevant scientific problem. The research’s object is the health care financing approaches of the generally recognized organizations such as the Financial Initiative for Biodiversity under the United Nations Development Program, the United States Agency for International Development and the World Bank (Biodiversity Finance Initiative United Nation Development Program, USAID, World Bank). The authors noted that these organizations contributed greatly to provide funding for these projects at the global level. For gaining the research’s goal, this study was conducted in the following logical sequence. Firstly, the authors characterized the Biofin financial decisions in health care under the United Nations Development Program. Secondly, the study systematized the U.S. Agency for International Development financing approaches regarding the Sustainable Development Goal 3. Then, the authors generalized the practical directions towards realizing the mentioned above instruments while digging into the World Bank responsible investment activity regarding health care. The study suggested the typology method to identify the key criteria for classifying responsible investment instruments. In turn, the mapping method was used to generalize the scientific background concerning health care finance. Therefore, the findings could help scientists further develop and unify the classification of responsible investment instruments regarding sustainable development and health care financing based on EU and US experience. Moreover, the obtained results enrich the existing global approaches in funding the national health care system and reaching the established Sustainable Development Goals 3 ‘Good health and well-being’.

Intellectual capital is the total value of all entity’s intangible resources (organizational, human, and customer). Effective management of intellectual capital in high-tech industries needs determination of its role in ensuring profitability and clarifying the direction of managerial and investment policy in intangible resources. The aim of this study is to investigate the impact of intellectual capital on the profitability of Slovak software development companies. Panel data regression analysis was used as the main research method to analyze the data of 16 Slovak software development companies for 2015–2019. The study designed and analyzed four panel data regression models with different dependent variables (Return on Assets, Net Profit Margin, Gross Profit Margin, Earnings Before Interest and Taxes Margin) and similar independent variables (Capitalized Development Costs, Software, Acquired Intangible Fixed Assets, Personnel Costs, Social Security Costs, Social Costs, and Total Costs of Economic Activity). The analysis of these models was carried out based on the fixed effects method. It was found that intellectual capital reflected in the financial statements of software development companies does not meet the information needs of stakeholders and does not have a significant direct impact on profitability. Only Acquired Intangible Fixed Assets had a direct positive impact on the profitability of software development companies in all four analyzed models, and some independent variables had a negative impact. It is proposed to expand the structure of financial reporting items that characterize the intellectual capital and improve the method of recognizing costs of various types as intangibles.

The variability of companies stakeholders’ engagement forms, communication channels, approaches to disclosure of companies’ corporate social responsibility (CSR) and strategies for CSR achievement cause the formation of benchmarks – patterns of responsible behavior of these companies. Determination of companies’ CSR patterns plays is a ground of (plays a role or is a ground of) improving their strategies for responsible activities. These patterns were highlighted on the basis of comprehensive three-component indicator that illustrates the combination of parameters: models of companies’ communication with stakeholders, approaches to the disclosure of information on CSR and strategies for incorporating CSR and Sustainable Development Goals. Positioning of 22 Ukrainian companies for the period 2005–2017 was made. Results of positioning allowed to determine such clusters of the companies in accordance with the pattern of responsible behavior as А – innovators, B – leaders, C – pursuer, D – followers, E – starters, F – outsiders; to develop the measures on the improvement of their CSR activity.

2020 revealed the vulnerability of the healthcare systems in most countries. It also highlighted their failure to generate serious progress in the fulfillment of Sustainable Development Goal 3 (SDG 3): Ensure healthy lives and promote welfare for all at all ages. One of the key problems inhibiting its progress is the lack of financial resources. Based on a comprehensive meta-analysis of the literature related to SDG 3 and its investment, it aims to demonstrate that lack of appropriate academic support is a part of the failure to generate serious progress in the fulfillment of SDG 3. To do this academic literature published in the period 2010–2019 is analyzed. SciVal Elsevier, VosViewer, and Google Trends tools are applied for analysis. The results show that there is a significant interest in the academic circles on SDG 3 alone. However, this interest is concentrated toward its medical aspects while economic aspects, including investment, are poorly represented. This study shows that the reason for the current investment gap in SDG 3 is the lack of academic support to provide a theoretical, methodological, and analytical framework for tackling the financing problem for SDG 3.

Tracking progress in Sustainable Development Goals (especially Goal 2, Goal 17) substantiates the classification of stakeholders information requests in different sectors of the economy, as well as development of algorithms for selecting the most priority and relevant requests in the context of stakeholder cross-sector partnership. Capital concept and multi-stakeholder approach were recognized as the most appropriate for solving these tasks. This research of existing categories and groups of stakeholders in the real (food production) sector describes the proposed methodology for classifying their information requests and algorithm for their prioritization in relation to a certain type of capital, sustainability dimensions and material topics for stakeholders, SDG, targets, Global Reporting Initiative indicators. The developed methodology is universal both from the point of view of the investigated sectors, the number of alternative stakeholders requests, and the number of experts, as well as from the considerable world experience in prioritizing these requests.

Over the last decade, we have witnessed how new technologies, such as AI in the form of automation or machine learning, have proliferated in business processes. Although digitalisation has led to a significant increase in efficiency, it raises certain concerns related to privacy, data protection and other human rights, which might be at stake when huge amounts of data are being collected and processed or when AI is used for decision making. Digitalisation, apart from increasing efficiency, has a strong potential to contribute to sustainable development if responsibility and trust are guaranteed. Therefore, companies should critically reflect upon different ethical criteria to avoid compromising democratic rights and values when engaging in digitalisation. In our study, we wanted to draw attention to and increase awareness of an evolving area of corporate digital responsibility. In addition to the bibliometric analysis of the CDR literature, a summary of the definitions is provided.

Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

Public companies as strategically important and economically powerful Ukrainian companies should be classified as public interest entities in the context of European integration. Based on the research methodology of the Index of public companies’ transparency of the Center for CSR Development and research of largest public and private companies’ transparency in Ukraine, conducted by TI, the authors concluded about critically low level of transparency of public companies in the disclosure of audited financial reporting, as well as non-financial reporting. This research may contribute to the existing literature in regard to identifying key areas of improving transparency of public companies in Ukraine on the basis of amendments to the existing order of reporting and additional disclosure of non-financial information and carrying out the statutory audit, taking into account European experience. Among the issues that require further study, the authors should name the relationship between the level of transparency of public companies, their financial efficiency and investment attractiveness. Among the promising areas of research, the extension of the study on transparency of public interest entities after the publication by the European companies of the first statements prepared in accordance with Directive 2014/95/EU is worth noting. Limitations of the research carried out concerned the size of the sample Ukrainian public companies analyzed.