Impact of regulatory requirements on entities non-financial reporting: the case of Ukraine
In today’s environment of uncertainty and rapid change in the business environment (VUCA), there is a need to find effective solutions to global problems. The solution to urgent global problems facing Ukraine and the world depends on the orientation of business entities on the path to sustainable development. Ukraine has recently joined the countries with legislation requiring companies to compile and publish a management report. Therefore, determining the impact of institutional factors in ensuring the level of transparency and accountability of business organizations in countries with economies in transition in the context of SDGs’ attainment is now important. The core task of the study is to assess the dynamics of disclosure by certain enterprises of non-financial data, including the impact on the economy, environment and society, before and after the adoption of relevant regulations; to substantiate conclusions and suggest solutions to identified problems.
Non-financial reporting, Directive 2013/34/EU, Directive 2014/95/EU, Management report, Extractive industry entities, ESG reporting area, conference materials
Oliinyk Y. Impact of regulatory requirements on entities non-financial reporting: the case of Ukraine / Yana Oliinyk, Maria Kucheriava, Alla Zinchenko // 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, March 18, 2021. - Belgrade : Association of Economists and Managers of the Balkans, 2021. - P. 39-54. - https://doi.org/10.31410/EMAN.S.P.2021.39