Development of entities’ non-financial reporting in Ukraine under conditions of wartime
No Thumbnail Available
Date
2022
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Київський національний економічний університет імені Вадима Гетьмана
Abstract
Introduction. In the conditions of martial law, the issues of the quality of
information support for decision-making both at the state level and at the
enterprise level are becoming increasingly important. In parallel with
solving the issue of spreading the practice of corporate social responsibility
among businesses in Ukraine in the context of implementing the concept of
sustainable development and compliance with EU directives, there is a
problem of information support for enterprises under martial law.
Aim is to identify key areas for further improvement of organizational and
methodological support for the preparation and submission of non-financial
reports by Ukrainian enterprises under martial law.
Method: bibliographic analysis, analysis, generalization.
Findings. The study was conducted in stages: analysis of current changes and
initiatives in EU legislation in the field of disclosure in non-financial reporting;
study of organizational measures for submission of non-financial reports by
enterprises, enshrined in EU directive requirements; formulation of proposals
for further improvement of organizational and methodological support for the
preparation of reports on the management of Ukrainian economic entities. It
should be noted that the introduction of the electronic reporting format as one of
the tools to manage the risks of martial law is only one element of the national
infrastructure of non-financial reporting, which, according to international
practice, includes: the methodology of non-financial reporting by companies,
including reports on Sustainability; methodological support for information
disclosure; organizational model of collection, processing and quality control of
non-financial reports of enterprises.
Description
Keywords
management report, wartime in Ukraine, electronic format for submitting non-financial reports, EU directive requirements, Regulation
Citation
Kucheriava M. Development of entities’ non-financial reporting in Ukraine under conditions of wartime [Electronic resource] / Kucheriava Maria // Economic security in thе Global environment (ESGE–2022) : lnternational Conference (June 29–30, 2022) / М-во освіти і науки України, Київ. нац. екон. ун-т ім. В. Гетьмана ; [ed. board: Lukyanenko D. et al.]. – Electronic text data. – Київ : КНЕУ, 2022. – P. 119–127. – Title from screen.