Development of entities’ non-financial reporting in Ukraine under conditions of wartime
| dc.contributor.author | Kucheriava, Mariia | |
| dc.date.accessioned | 2023-01-20T09:14:28Z | |
| dc.date.available | 2023-01-20T09:14:28Z | |
| dc.date.issued | 2022 | |
| dc.description.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. | uk_UA |
| dc.identifier.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. | uk_UA |
| dc.identifier.isbn | 978-966-926-415-2 | |
| dc.identifier.uri | https://ir.kneu.edu.ua:443/handle/2010/38847 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | Київський національний економічний університет імені Вадима Гетьмана | uk_UA |
| dc.subject | management report | uk_UA |
| dc.subject | wartime in Ukraine | uk_UA |
| dc.subject | electronic format for submitting non-financial reports | uk_UA |
| dc.subject | EU directive requirements | uk_UA |
| dc.subject | Regulation | uk_UA |
| dc.title | Development of entities’ non-financial reporting in Ukraine under conditions of wartime | uk_UA |
| dc.type | Article | uk_UA |