{"id":15369,"date":"2026-09-11T10:00:23","date_gmt":"2026-09-11T08:00:23","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=15369"},"modified":"2026-09-04T13:38:43","modified_gmt":"2026-09-04T11:38:43","slug":"zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt","title":{"rendered":"\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u041a\u0430\u0431\u0438\u043d\u0435\u0442 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0434\u043e\u0431\u0440\u0438\u043b \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u043e \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u00ab\u041e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0451\u0442\u0435 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435\u00bb. \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f, \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u043f\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0443, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u041c\u0421\u0424\u041e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043f\u043e \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044e \u043e\u0431 \u0430\u0441\u0441\u043e\u0446\u0438\u0430\u0446\u0438\u0438 \u0441 \u0415\u0421 \u0438 \u0441 \u0446\u0435\u043b\u044c\u044e \u043f\u0440\u0438\u0431\u043b\u0438\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043a \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0441\u0444\u0435\u0440\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><b>\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f: \u043a\u043e\u0433\u043e \u043e\u043d\u0430 \u0431\u0443\u0434\u0435\u0442 \u043a\u0430\u0441\u0430\u0442\u044c\u0441\u044f<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u041e\u0434\u043d\u0438\u043c \u0438\u0437 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0422\u0430\u043a\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0431\u0443\u0434\u0443\u0442 \u0440\u0430\u0441\u043a\u0440\u044b\u0432\u0430\u0442\u044c \u0432 \u0441\u043e\u0441\u0442\u0430\u0432\u0435 \u043e\u0442\u0447\u0451\u0442\u0430 \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438. \u0412 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0434\u043e\u043b\u0436\u043d\u0430 \u0431\u0443\u0434\u0435\u0442 \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0442\u044c \u0434\u0430\u043d\u043d\u044b\u0435 \u043e:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0432\u043b\u0438\u044f\u043d\u0438\u0438 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043d\u0430 \u043e\u043a\u0440\u0443\u0436\u0430\u044e\u0449\u0443\u044e \u0441\u0440\u0435\u0434\u0443;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432 \u0438 \u044d\u043a\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f\u0445;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0442\u0440\u0443\u0434\u0430 \u0438 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0438 \u043f\u0440\u0430\u0432 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0438 \u043f\u0440\u0430\u0432 \u0447\u0435\u043b\u043e\u0432\u0435\u043a\u0430;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0430\u043d\u0442\u0438\u043a\u043e\u0440\u0440\u0443\u043f\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u043c\u0435\u0440\u0430\u0445;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0440\u0438\u0441\u043a\u0430\u043c\u0438.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0435\u0434\u043f\u043e\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u043f\u043e \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c ESRS, \u0430 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u2014 \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0444\u043e\u0440\u043c\u0430\u0442\u0435 \u043f\u043e \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u0442\u0430\u043a\u0441\u043e\u043d\u043e\u043c\u0438\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041d\u0430 \u043f\u0435\u0440\u0432\u043e\u043c \u044d\u0442\u0430\u043f\u0435 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c \u0434\u043b\u044f \u043a\u0440\u0443\u043f\u043d\u0435\u0439\u0448\u0438\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u0443 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0447\u0438\u0441\u0442\u044b\u0439 \u043e\u0431\u043e\u0440\u043e\u0442 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 450 \u043c\u043b\u043d \u0435\u0432\u0440\u043e;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0441\u0440\u0435\u0434\u043d\u0435\u0435 \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 1000 \u0447\u0435\u043b\u043e\u0432\u0435\u043a.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041f\u0435\u0440\u0432\u044b\u043c \u043e\u0442\u0447\u0451\u0442\u043d\u044b\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u043c \u043f\u043e \u043d\u043e\u0432\u044b\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c \u0434\u043e\u043b\u0436\u0435\u043d \u0441\u0442\u0430\u0442\u044c 2028 \u0433\u043e\u0434. \u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u043f\u0435\u0440\u0432\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0431\u0443\u0434\u0443\u0442 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c\u0441\u044f \u043f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c 2028 \u0433\u043e\u0434\u0430.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0430 \u043c\u0438\u043a\u0440\u043e-, \u043c\u0430\u043b\u044b\u0445 \u0438 \u0441\u0440\u0435\u0434\u043d\u0438\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0442\u0430\u043a\u0430\u044f \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u043d\u0430 \u044d\u0442\u043e\u043c \u044d\u0442\u0430\u043f\u0435 \u043d\u0435 \u0441\u0442\u0430\u043d\u0435\u0442 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439. \u0412\u043c\u0435\u0441\u0442\u0435 \u0441 \u0442\u0435\u043c \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u0433\u0440\u0443\u043f\u043f\u0430\u043c\u0438, \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c\u0438 \u0438\u043b\u0438 \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438, \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a ESG-\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043c\u043e\u0433\u0443\u0442 \u0438\u043c\u0435\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0435\u0449\u0451 \u0434\u043e \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0438\u043b\u0443.<\/span><\/p>\n<p><b>\u041e\u0431\u043d\u043e\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u043f\u0435\u0440\u0435\u0441\u043c\u043e\u0442\u0440 \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439, \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043e\u0442\u043d\u043e\u0441\u044f\u0442\u0441\u044f \u043a \u043c\u0438\u043a\u0440\u043e-, \u043c\u0430\u043b\u044b\u043c, \u0441\u0440\u0435\u0434\u043d\u0438\u043c \u0438\u043b\u0438 \u043a\u0440\u0443\u043f\u043d\u044b\u043c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0420\u0435\u0447\u044c \u0438\u0434\u0451\u0442 \u0438\u043c\u0435\u043d\u043d\u043e \u043e \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u0445 \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u0417\u0430\u043a\u043e\u043d\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u00ab\u041e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0451\u0442\u0435 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435\u00bb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438:<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><b>\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/b><\/th>\n<th><b>\u0411\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u043a\u0442\u0438\u0432\u043e\u0432<\/b><\/th>\n<th><b>\u0427\u0438\u0441\u0442\u044b\u0439 \u043e\u0431\u043e\u0440\u043e\u0442<\/b><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041c\u0438\u043a\u0440\u043e\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 450 \u0442\u044b\u0441. \u0435\u0432\u0440\u043e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 900 \u0442\u044b\u0441. \u0435\u0432\u0440\u043e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041c\u0430\u043b\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 5 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 10 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0421\u0440\u0435\u0434\u043d\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 25 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0434\u043e 50 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041a\u0440\u0443\u043f\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0441\u0432\u044b\u0448\u0435 25 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0441\u0432\u044b\u0448\u0435 50 \u043c\u043b\u043d \u0435\u0432\u0440\u043e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0439 \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043f\u0440\u0438 \u044d\u0442\u043e\u043c \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0431\u0435\u0437 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e\u0440\u043e\u0433\u043e\u0432\u044b\u0445 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435, \u043f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0432\u043b\u0438\u044f\u0435\u0442 \u043d\u0430 \u043e\u0431\u044a\u0451\u043c \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u041c\u0421\u0424\u041e, \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u043e\u0442\u0447\u0451\u0442\u0430 \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u043c \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044f\u043c \u0432 \u0441\u0444\u0435\u0440\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><b>\u041f\u043e\u0447\u0435\u043c\u0443 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043c\u0435\u043d\u044f\u044e\u0442<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043f\u043e\u0440\u043e\u0433\u0438 \u043f\u0435\u0440\u0435\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u0443\u0447\u0451\u0442\u043e\u043c \u043e\u0431\u043d\u043e\u0432\u043b\u0451\u043d\u043d\u044b\u0445 \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u0445 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041e\u0434\u043d\u0430 \u0438\u0437 \u043f\u0440\u0438\u0447\u0438\u043d \u2014 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0439, \u043a\u043e\u0433\u0434\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442 \u0432 \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u0443\u044e \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044e \u0442\u043e\u043b\u044c\u043a\u043e \u0438\u0437-\u0437\u0430 \u043d\u043e\u043c\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u043e\u0441\u0442\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438\u043b\u0438 \u043e\u0431\u043e\u0440\u043e\u0442\u0430, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0432\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435 \u0438\u043d\u0444\u043b\u044f\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432, \u0431\u0435\u0437 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u043e\u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u043b\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u0432 \u044d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \u043f\u043e\u0441\u043b\u0435 \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u0441\u0438\u043b\u0443 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0431\u0443\u0434\u0435\u0442 \u043f\u043e\u0432\u0442\u043e\u0440\u043d\u043e \u043e\u0446\u0435\u043d\u0438\u0442\u044c \u0441\u0432\u043e\u044e \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044e \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c, \u0438\u0437\u043c\u0435\u043d\u0438\u043b\u0441\u044f \u043b\u0438 \u043e\u0431\u044a\u0451\u043c \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0438 \u043d\u0435\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><b>\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u2014 \u043d\u0430 \u041c\u0421\u0424\u041e<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0443\u043d\u0438\u0442\u0430\u0440\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0438 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0443 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0438\u0442 \u0431\u043e\u043b\u0435\u0435 50% \u0430\u043a\u0446\u0438\u0439 \u0438\u043b\u0438 \u0434\u043e\u043b\u0435\u0439, \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u043f\u0435\u0440\u0435\u0432\u0435\u0441\u0442\u0438 \u043d\u0430 \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u041c\u0421\u0424\u041e.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u043b\u044f \u0442\u0430\u043a\u0438\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u043e\u0442\u0447\u0451\u0442 \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u042d\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0432\u044b\u0441\u0438\u0442\u044c \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0430 \u0438 \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u0438\u0442\u044c \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u043a \u043f\u043e\u0434\u0445\u043e\u0434\u0430\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u043d\u0430 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0440\u044b\u043d\u043a\u0430\u0445.<\/span><\/p>\n<p><b>\u0427\u0442\u043e \u044d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u0434\u043b\u044f \u0430\u0443\u0434\u0438\u0442\u0430<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0414\u043b\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u0432 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0432\u0430\u0436\u043d\u044b \u0442\u0440\u0438 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0412\u043e-\u043f\u0435\u0440\u0432\u044b\u0445, \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u0432\u043b\u0438\u044f\u0442\u044c \u043d\u0430 \u043e\u0431\u044a\u0451\u043c \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u043d\u0430 \u043a\u0440\u0443\u0433 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u043a \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0412\u043e-\u0432\u0442\u043e\u0440\u044b\u0445, \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0444\u043e\u0440\u043c\u0438\u0440\u0443\u0435\u0442 \u043d\u043e\u0432\u043e\u0435 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u044b \u2014 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043d\u0435\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0412-\u0442\u0440\u0435\u0442\u044c\u0438\u0445, \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u041c\u0421\u0424\u041e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c\u0438 \u0431\u0443\u0434\u0435\u0442 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0442\u044c \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u044c \u0432 \u0430\u0443\u0434\u0438\u0442\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438, \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c.<\/span><\/p>\n<p><b>\u0412\u0430\u0436\u043d\u043e<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u041d\u0430 \u0434\u0430\u043d\u043d\u044b\u0439 \u043c\u043e\u043c\u0435\u043d\u0442 \u0440\u0435\u0447\u044c \u0438\u0434\u0451\u0442 \u0438\u043c\u0435\u043d\u043d\u043e \u043e \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\u0435. \u0414\u043e \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u0441\u0438\u043b\u0443 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0430\u044e\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0438 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u0434\u043f\u0430\u0441\u0442\u044c \u043f\u043e\u0434 \u043d\u043e\u0432\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f, \u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e \u0437\u0430\u0440\u0430\u043d\u0435\u0435 \u043e\u0446\u0435\u043d\u0438\u0442\u044c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0441\u0432\u043e\u044e \u0431\u0443\u0434\u0443\u0449\u0443\u044e \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044e \u043f\u043e \u043e\u0431\u043d\u043e\u0432\u043b\u0451\u043d\u043d\u044b\u043c \u043f\u043e\u0440\u043e\u0433\u043e\u0432\u044b\u043c \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f\u043c;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0433\u043e\u0442\u043e\u0432\u043d\u043e\u0441\u0442\u044c \u0443\u0447\u0451\u0442\u043d\u044b\u0445 \u0441\u0438\u0441\u0442\u0435\u043c \u043a \u0441\u0431\u043e\u0440\u0443 ESG-\u0434\u0430\u043d\u043d\u044b\u0445;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u043d\u0430\u043b\u0438\u0447\u0438\u0435 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u0434\u043b\u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0435 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u043d\u0430 \u0430\u0443\u0434\u0438\u0442 \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0443\u044e \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a: \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10886 alignleft ls-is-cached lazyloaded\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" sizes=\"auto, (max-width: 191px) 100vw, 191px\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-768x768.webp 768w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-400x400.webp 400w\" alt=\"\" width=\"208\" height=\"208\" data-src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" data-srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-768x768.webp 768w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-400x400.webp 400w\" data-sizes=\"(max-width: 191px) 100vw, 191px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/audit-invest.com.ua\/\"><strong>\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u043f\u0440\u044f\u043c\u043e \u0441\u0435\u0439\u0447\u0430\u0441!<\/strong><\/a><\/p>\n<p><strong>\u3009<\/strong><strong>\u00a0097 338 12 88, 050 340 11 17<\/strong><\/p>\n<p><strong>\u3009<\/strong><strong>\u00a0af@audit-invest.com.ua<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u041a\u0430\u0431\u0438\u043d\u0435\u0442 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0434\u043e\u0431\u0440\u0438\u043b \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442 \u043e \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u00ab\u041e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0451\u0442\u0435 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435\u00bb. \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f, \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u043f\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0443, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u041c\u0421\u0424\u041e&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\">\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435<\/a><\/p>\n","protected":false},"author":4,"featured_media":15371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[5],"tags":[222,2533,2541,2539,2543,2536,2532,2535,2542,2537,2544,2540,2534,2538],"class_list":["post-15369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-audit-invest","tag-esg-zvitnist-ukrayina","tag-esg-otchetnost-ukrayna","tag-audyt-nefinansovoyi-zvitnosti","tag-zakon-o-buhuchete-yzmenenyya","tag-zakon-pro-buhoblik-zminy","tag-zvitnist-zi-stalogo-rozvytku","tag-kryteriyi-klasyfikatsiyi-pidpryyemstv","tag-kryteryy-klassyfykatsyy-predpryyatyj","tag-msfz-derzhavni-pidpryyemstva","tag-msfo-gosudarstvennye-predpryyatyya","tag-otchetnost-ob-ustojchyvom-razvytyy","tag-standarty-esrs","tag-chystyj-oborot-aktyvy-kategoriya-biznesu"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"auditinvester\"\/>\n\t<meta name=\"keywords\" content=\"audit invest,esg \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0443\u043a\u0440\u0430\u0457\u043d\u0430,esg \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0443\u043a\u0440\u0430\u0438\u043d\u0430,\u0430\u0443\u0434\u0438\u0442 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456,\u0437\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0443\u0447\u0435\u0442\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f,\u0437\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a \u0437\u043c\u0456\u043d\u0438,\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443,\u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432,\u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439,\u043c\u0441\u0444\u0437 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430,\u043c\u0441\u0444\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f,\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438,\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 esrs,\u0447\u0438\u0441\u0442\u0438\u0439 \u043e\u0431\u043e\u0440\u043e\u0442 \u0430\u043a\u0442\u0438\u0432\u0438 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ru_RU\" \/>\n\t\t<meta property=\"og:site_name\" content=\"\u0410\u0443\u0434\u0438\u0442-\u0418\u043d\u0432\u0435\u0441\u0442 | \u041e\u0441\u043d\u043e\u0432\u0430 \u0412\u0430\u0448\u0435\u0439 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\" \/>\n\t\t<meta property=\"og:description\" content=\"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-09-11T08:00:23+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-09-04T11:38:43+00:00\" \/>\n\t\t<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AuditInvestAF\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#article\",\"name\":\"\\u0417\\u0432\\u0456\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0437\\u0456 \\u0441\\u0442\\u0430\\u043b\\u043e\\u0433\\u043e \\u0440\\u043e\\u0437\\u0432\\u0438\\u0442\\u043a\\u0443 \\u0442\\u0430 \\u043d\\u043e\\u0432\\u0456 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0456\\u0457 \\u043f\\u0456\\u0434\\u043f\\u0440\\u0438\\u0454\\u043c\\u0441\\u0442\\u0432\",\"headline\":\"\\u041e\\u0442\\u0447\\u0451\\u0442\\u043d\\u043e\\u0441\\u0442\\u044c \\u0432 \\u0441\\u0444\\u0435\\u0440\\u0435 \\u0443\\u0441\\u0442\\u043e\\u0439\\u0447\\u0438\\u0432\\u043e\\u0433\\u043e \\u0440\\u0430\\u0437\\u0432\\u0438\\u0442\\u0438\\u044f \\u0438 \\u043d\\u043e\\u0432\\u044b\\u0435 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0438\\u0438 \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u044f\\u0442\\u0438\\u0439: \\u0447\\u0442\\u043e \\u043f\\u0440\\u0435\\u0434\\u0443\\u0441\\u043c\\u0430\\u0442\\u0440\\u0438\\u0432\\u0430\\u0435\\u0442 \\u0437\\u0430\\u043a\\u043e\\u043d\\u043e\\u043f\\u0440\\u043e\\u0435\\u043a\\u0442\",\"author\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/author\\\/auditinvester#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Zvitnist-zi-stalogo-rozvytku-ta-novi-kryteriyi-pidpryyemstv-shho-peredbachaye-zakonoproyekt.png\",\"width\":1200,\"height\":500,\"caption\":\"Hero image for an article on sustainable development reporting and new corporate criteria; includes Audit Invest branding and a tablet showing a CO2 diagram.\"},\"datePublished\":\"2026-09-11T10:00:23+02:00\",\"dateModified\":\"2026-09-04T13:38:43+02:00\",\"inLanguage\":\"ru-RU\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage\"},\"articleSection\":\"\\u041d\\u043e\\u0432\\u043e\\u0441\\u0442\\u0438, Audit Invest, ESG \\u0437\\u0432\\u0456\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0423\\u043a\\u0440\\u0430\\u0457\\u043d\\u0430, ESG \\u043e\\u0442\\u0447\\u0435\\u0442\\u043d\\u043e\\u0441\\u0442\\u044c \\u0423\\u043a\\u0440\\u0430\\u0438\\u043d\\u0430, \\u0430\\u0443\\u0434\\u0438\\u0442 \\u043d\\u0435\\u0444\\u0456\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432\\u043e\\u0457 \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0441\\u0442\\u0456, \\u0417\\u0430\\u043a\\u043e\\u043d \\u043e \\u0431\\u0443\\u0445\\u0443\\u0447\\u0435\\u0442\\u0435 \\u0438\\u0437\\u043c\\u0435\\u043d\\u0435\\u043d\\u0438\\u044f, \\u0417\\u0430\\u043a\\u043e\\u043d \\u043f\\u0440\\u043e \\u0431\\u0443\\u0445\\u043e\\u0431\\u043b\\u0456\\u043a \\u0437\\u043c\\u0456\\u043d\\u0438, \\u0437\\u0432\\u0456\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0437\\u0456 \\u0441\\u0442\\u0430\\u043b\\u043e\\u0433\\u043e \\u0440\\u043e\\u0437\\u0432\\u0438\\u0442\\u043a\\u0443, \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0456\\u0457 \\u043a\\u043b\\u0430\\u0441\\u0438\\u0444\\u0456\\u043a\\u0430\\u0446\\u0456\\u0457 \\u043f\\u0456\\u0434\\u043f\\u0440\\u0438\\u0454\\u043c\\u0441\\u0442\\u0432, \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0438\\u0438 \\u043a\\u043b\\u0430\\u0441\\u0441\\u0438\\u0444\\u0438\\u043a\\u0430\\u0446\\u0438\\u0438 \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u044f\\u0442\\u0438\\u0439, \\u041c\\u0421\\u0424\\u0417 \\u0434\\u0435\\u0440\\u0436\\u0430\\u0432\\u043d\\u0456 \\u043f\\u0456\\u0434\\u043f\\u0440\\u0438\\u0454\\u043c\\u0441\\u0442\\u0432\\u0430, \\u041c\\u0421\\u0424\\u041e \\u0433\\u043e\\u0441\\u0443\\u0434\\u0430\\u0440\\u0441\\u0442\\u0432\\u0435\\u043d\\u043d\\u044b\\u0435 \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u044f\\u0442\\u0438\\u044f, \\u043e\\u0442\\u0447\\u0435\\u0442\\u043d\\u043e\\u0441\\u0442\\u044c \\u043e\\u0431 \\u0443\\u0441\\u0442\\u043e\\u0439\\u0447\\u0438\\u0432\\u043e\\u043c \\u0440\\u0430\\u0437\\u0432\\u0438\\u0442\\u0438\\u0438, \\u0441\\u0442\\u0430\\u043d\\u0434\\u0430\\u0440\\u0442\\u0438 ESRS, \\u0447\\u0438\\u0441\\u0442\\u0438\\u0439 \\u043e\\u0431\\u043e\\u0440\\u043e\\u0442 \\u0430\\u043a\\u0442\\u0438\\u0432\\u0438 \\u043a\\u0430\\u0442\\u0435\\u0433\\u043e\\u0440\\u0456\\u044f \\u0431\\u0456\\u0437\\u043d\\u0435\\u0441\\u0443\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles#listItem\",\"name\":\"\\u0421\\u0442\\u0430\\u0442\\u044c\\u0438\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles#listItem\",\"position\":2,\"name\":\"\\u0421\\u0442\\u0430\\u0442\\u044c\\u0438\",\"item\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles\\\/news#listItem\",\"name\":\"\\u041d\\u043e\\u0432\\u043e\\u0441\\u0442\\u0438\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles\\\/news#listItem\",\"position\":3,\"name\":\"\\u041d\\u043e\\u0432\\u043e\\u0441\\u0442\\u0438\",\"item\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles\\\/news\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#listItem\",\"name\":\"\\u041e\\u0442\\u0447\\u0451\\u0442\\u043d\\u043e\\u0441\\u0442\\u044c \\u0432 \\u0441\\u0444\\u0435\\u0440\\u0435 \\u0443\\u0441\\u0442\\u043e\\u0439\\u0447\\u0438\\u0432\\u043e\\u0433\\u043e \\u0440\\u0430\\u0437\\u0432\\u0438\\u0442\\u0438\\u044f \\u0438 \\u043d\\u043e\\u0432\\u044b\\u0435 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0438\\u0438 \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u044f\\u0442\\u0438\\u0439: \\u0447\\u0442\\u043e \\u043f\\u0440\\u0435\\u0434\\u0443\\u0441\\u043c\\u0430\\u0442\\u0440\\u0438\\u0432\\u0430\\u0435\\u0442 \\u0437\\u0430\\u043a\\u043e\\u043d\\u043e\\u043f\\u0440\\u043e\\u0435\\u043a\\u0442\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles#listItem\",\"name\":\"\\u0421\\u0442\\u0430\\u0442\\u044c\\u0438\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#listItem\",\"position\":4,\"name\":\"\\u041e\\u0442\\u0447\\u0451\\u0442\\u043d\\u043e\\u0441\\u0442\\u044c \\u0432 \\u0441\\u0444\\u0435\\u0440\\u0435 \\u0443\\u0441\\u0442\\u043e\\u0439\\u0447\\u0438\\u0432\\u043e\\u0433\\u043e \\u0440\\u0430\\u0437\\u0432\\u0438\\u0442\\u0438\\u044f \\u0438 \\u043d\\u043e\\u0432\\u044b\\u0435 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0438\\u0438 \\u043f\\u0440\\u0435\\u0434\\u043f\\u0440\\u0438\\u044f\\u0442\\u0438\\u0439: \\u0447\\u0442\\u043e \\u043f\\u0440\\u0435\\u0434\\u0443\\u0441\\u043c\\u0430\\u0442\\u0440\\u0438\\u0432\\u0430\\u0435\\u0442 \\u0437\\u0430\\u043a\\u043e\\u043d\\u043e\\u043f\\u0440\\u043e\\u0435\\u043a\\u0442\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/category\\\/articles\\\/news#listItem\",\"name\":\"\\u041d\\u043e\\u0432\\u043e\\u0441\\u0442\\u0438\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/#organization\",\"name\":\"\\u0410\\u0443\\u0434\\u0438\\u0442-\\u0418\\u043d\\u0432\\u0435\\u0441\\u0442\",\"description\":\"\\u041e\\u0441\\u043d\\u043e\\u0432\\u0430 \\u0412\\u0430\\u0448\\u0435\\u0439 \\u0443\\u0432\\u0435\\u0440\\u0435\\u043d\\u043d\\u043e\\u0441\\u0442\\u0438\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/\",\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AuditInvestAF\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/author\\\/auditinvester#author\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/author\\\/auditinvester\",\"name\":\"auditinvester\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\",\"name\":\"\\u0417\\u0432\\u0456\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0437\\u0456 \\u0441\\u0442\\u0430\\u043b\\u043e\\u0433\\u043e \\u0440\\u043e\\u0437\\u0432\\u0438\\u0442\\u043a\\u0443 \\u0442\\u0430 \\u043d\\u043e\\u0432\\u0456 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0456\\u0457 \\u043f\\u0456\\u0434\\u043f\\u0440\\u0438\\u0454\\u043c\\u0441\\u0442\\u0432\",\"description\":\"\\u041a\\u0430\\u0431\\u043c\\u0456\\u043d \\u0437\\u043c\\u0456\\u043d\\u044e\\u0454 \\u0417\\u0430\\u043a\\u043e\\u043d \\u043f\\u0440\\u043e \\u0431\\u0443\\u0445\\u043e\\u0431\\u043b\\u0456\\u043a: \\u043d\\u043e\\u0432\\u0456 \\u043a\\u0440\\u0438\\u0442\\u0435\\u0440\\u0456\\u0457 \\u043a\\u043b\\u0430\\u0441\\u0438\\u0444\\u0456\\u043a\\u0430\\u0446\\u0456\\u0457 \\u0431\\u0456\\u0437\\u043d\\u0435\\u0441\\u0443, ESG-\\u0437\\u0432\\u0456\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0437 2028 \\u0440\\u043e\\u043a\\u0443 \\u0442\\u0430 \\u043e\\u0431\\u043e\\u0432'\\u044f\\u0437\\u043a\\u043e\\u0432\\u0438\\u0439 \\u043f\\u0435\\u0440\\u0435\\u0445\\u0456\\u0434 \\u0434\\u0435\\u0440\\u0436\\u043f\\u0456\\u0434\\u043f\\u0440\\u0438\\u0454\\u043c\\u0441\\u0442\\u0432 \\u043d\\u0430 \\u041c\\u0421\\u0424\\u0417: Audit Invest.\",\"inLanguage\":\"ru-RU\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/author\\\/auditinvester#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/author\\\/auditinvester#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Zvitnist-zi-stalogo-rozvytku-ta-novi-kryteriyi-pidpryyemstv-shho-peredbachaye-zakonoproyekt.png\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\\\/#mainImage\",\"width\":1200,\"height\":500,\"caption\":\"Hero image for an article on sustainable development reporting and new corporate criteria; includes Audit Invest branding and a tablet showing a CO2 diagram.\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/articles\\\/news\\\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#mainImage\"},\"datePublished\":\"2026-09-11T10:00:23+02:00\",\"dateModified\":\"2026-09-04T13:38:43+02:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/#website\",\"url\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/\",\"name\":\"\\u0410\\u0443\\u0434\\u0438\\u0442-\\u0418\\u043d\\u0432\\u0435\\u0441\\u0442\",\"description\":\"\\u041e\\u0441\\u043d\\u043e\\u0432\\u0430 \\u0412\\u0430\\u0448\\u0435\\u0439 \\u0443\\u0432\\u0435\\u0440\\u0435\\u043d\\u043d\\u043e\\u0441\\u0442\\u0438\",\"inLanguage\":\"ru-RU\",\"publisher\":{\"@id\":\"https:\\\/\\\/audit-invest.com.ua\\\/ru\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO Pro -->\r\n\t\t<title>\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432<\/title>\n\n","aioseo_head_json":{"title":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432","description":"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.","canonical_url":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt","robots":"max-image-preview:large","keywords":"audit invest,esg \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0443\u043a\u0440\u0430\u0457\u043d\u0430,esg \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0443\u043a\u0440\u0430\u0438\u043d\u0430,\u0430\u0443\u0434\u0438\u0442 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456,\u0437\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0443\u0447\u0435\u0442\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f,\u0437\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a \u0437\u043c\u0456\u043d\u0438,\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443,\u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432,\u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439,\u043c\u0441\u0444\u0437 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430,\u043c\u0441\u0444\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f,\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438,\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 esrs,\u0447\u0438\u0441\u0442\u0438\u0439 \u043e\u0431\u043e\u0440\u043e\u0442 \u0430\u043a\u0442\u0438\u0432\u0438 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#article","name":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432","headline":"\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442","author":{"@id":"https:\/\/audit-invest.com.ua\/ru\/author\/auditinvester#author"},"publisher":{"@id":"https:\/\/audit-invest.com.ua\/ru\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/09\/Zvitnist-zi-stalogo-rozvytku-ta-novi-kryteriyi-pidpryyemstv-shho-peredbachaye-zakonoproyekt.png","width":1200,"height":500,"caption":"Hero image for an article on sustainable development reporting and new corporate criteria; includes Audit Invest branding and a tablet showing a CO2 diagram."},"datePublished":"2026-09-11T10:00:23+02:00","dateModified":"2026-09-04T13:38:43+02:00","inLanguage":"ru-RU","mainEntityOfPage":{"@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage"},"isPartOf":{"@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage"},"articleSection":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438, Audit Invest, ESG \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0423\u043a\u0440\u0430\u0457\u043d\u0430, ESG \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0423\u043a\u0440\u0430\u0438\u043d\u0430, \u0430\u0443\u0434\u0438\u0442 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0443\u0447\u0435\u0442\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a \u0437\u043c\u0456\u043d\u0438, \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443, \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432, \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u041c\u0421\u0424\u0417 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u041c\u0421\u0424\u041e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438, \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 ESRS, \u0447\u0438\u0441\u0442\u0438\u0439 \u043e\u0431\u043e\u0440\u043e\u0442 \u0430\u043a\u0442\u0438\u0432\u0438 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443"},{"@type":"BreadcrumbList","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru#listItem","position":1,"name":"Home","item":"https:\/\/audit-invest.com.ua\/ru","nextItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles#listItem","name":"\u0421\u0442\u0430\u0442\u044c\u0438"}},{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles#listItem","position":2,"name":"\u0421\u0442\u0430\u0442\u044c\u0438","item":"https:\/\/audit-invest.com.ua\/ru\/category\/articles","nextItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news#listItem","name":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438"},"previousItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news#listItem","position":3,"name":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438","item":"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news","nextItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#listItem","name":"\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442"},"previousItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles#listItem","name":"\u0421\u0442\u0430\u0442\u044c\u0438"}},{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#listItem","position":4,"name":"\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442","previousItem":{"@type":"ListItem","@id":"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news#listItem","name":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438"}}]},{"@type":"Organization","@id":"https:\/\/audit-invest.com.ua\/ru\/#organization","name":"\u0410\u0443\u0434\u0438\u0442-\u0418\u043d\u0432\u0435\u0441\u0442","description":"\u041e\u0441\u043d\u043e\u0432\u0430 \u0412\u0430\u0448\u0435\u0439 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438","url":"https:\/\/audit-invest.com.ua\/ru\/","sameAs":["https:\/\/www.facebook.com\/AuditInvestAF"]},{"@type":"Person","@id":"https:\/\/audit-invest.com.ua\/ru\/author\/auditinvester#author","url":"https:\/\/audit-invest.com.ua\/ru\/author\/auditinvester","name":"auditinvester"},{"@type":"WebPage","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#webpage","url":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt","name":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432","description":"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.","inLanguage":"ru-RU","isPartOf":{"@id":"https:\/\/audit-invest.com.ua\/ru\/#website"},"breadcrumb":{"@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#breadcrumblist"},"author":{"@id":"https:\/\/audit-invest.com.ua\/ru\/author\/auditinvester#author"},"creator":{"@id":"https:\/\/audit-invest.com.ua\/ru\/author\/auditinvester#author"},"image":{"@type":"ImageObject","url":"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/09\/Zvitnist-zi-stalogo-rozvytku-ta-novi-kryteriyi-pidpryyemstv-shho-peredbachaye-zakonoproyekt.png","@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt\/#mainImage","width":1200,"height":500,"caption":"Hero image for an article on sustainable development reporting and new corporate criteria; includes Audit Invest branding and a tablet showing a CO2 diagram."},"primaryImageOfPage":{"@id":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt#mainImage"},"datePublished":"2026-09-11T10:00:23+02:00","dateModified":"2026-09-04T13:38:43+02:00"},{"@type":"WebSite","@id":"https:\/\/audit-invest.com.ua\/ru\/#website","url":"https:\/\/audit-invest.com.ua\/ru\/","name":"\u0410\u0443\u0434\u0438\u0442-\u0418\u043d\u0432\u0435\u0441\u0442","description":"\u041e\u0441\u043d\u043e\u0432\u0430 \u0412\u0430\u0448\u0435\u0439 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438","inLanguage":"ru-RU","publisher":{"@id":"https:\/\/audit-invest.com.ua\/ru\/#organization"}}]},"og:locale":"ru_RU","og:site_name":"\u0410\u0443\u0434\u0438\u0442-\u0418\u043d\u0432\u0435\u0441\u0442 | \u041e\u0441\u043d\u043e\u0432\u0430 \u0412\u0430\u0448\u0435\u0439 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438","og:type":"article","og:title":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432","og:description":"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.","og:url":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt","article:published_time":"2026-09-11T08:00:23+00:00","article:modified_time":"2026-09-04T11:38:43+00:00","article:publisher":"https:\/\/www.facebook.com\/AuditInvestAF"},"aioseo_meta_data":{"post_id":"15369","title":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0442\u0430 \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432","description":"\u041a\u0430\u0431\u043c\u0456\u043d \u0437\u043c\u0456\u043d\u044e\u0454 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a: \u043d\u043e\u0432\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, ESG-\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437 2028 \u0440\u043e\u043a\u0443 \u0442\u0430 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u0435\u0440\u0436\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u041c\u0421\u0424\u0417: Audit Invest.","keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"seo_analyzer_scan_date":"2026-09-11 08:03:35","breadcrumb_settings":null,"limit_modified_date":false,"open_ai":null,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-09-04 11:05:18","updated":"2026-09-11 08:41:11","focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/audit-invest.com.ua\/ru\" title=\"Home\">Home<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/audit-invest.com.ua\/ru\/category\/articles\" title=\"\u0421\u0442\u0430\u0442\u044c\u0438\">\u0421\u0442\u0430\u0442\u044c\u0438<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news\" title=\"\u041d\u043e\u0432\u043e\u0441\u0442\u0438\">\u041d\u043e\u0432\u043e\u0441\u0442\u0438<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/audit-invest.com.ua\/ru"},{"label":"\u0421\u0442\u0430\u0442\u044c\u0438","link":"https:\/\/audit-invest.com.ua\/ru\/category\/articles"},{"label":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438","link":"https:\/\/audit-invest.com.ua\/ru\/category\/articles\/news"},{"label":"\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438 \u043d\u043e\u0432\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439: \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u0440\u043e\u0435\u043a\u0442","link":"https:\/\/audit-invest.com.ua\/ru\/articles\/news\/zvitnist-staloho-rozvytku-novi-kryteriyi-pidpryyemstv-zakonoproyekt"}],"_links":{"self":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/15369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/comments?post=15369"}],"version-history":[{"count":3,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/15369\/revisions"}],"predecessor-version":[{"id":15469,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/15369\/revisions\/15469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/media\/15371"}],"wp:attachment":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/media?parent=15369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/categories?post=15369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/tags?post=15369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}