Impact of regulatory requirements on entities non-financial reporting: the case of Ukraine

dc.contributor.authorOliinyk, Yana
dc.contributor.authorKucheriava, Maria
dc.contributor.authorZinchenko, Alla
dc.date.accessioned2022-05-23T09:10:44Z
dc.date.available2022-05-23T09:10:44Z
dc.date.issued2021
dc.description.abstractIn 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.en_US
dc.identifier.citationOliinyk 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.2021.39uk_UA
dc.identifier.issn2683-4510
dc.identifier.urihttps://doi.org/10.31410/EMAN.S.P.2021.39
dc.identifier.urihttps://ekmair.ukma.edu.ua/handle/123456789/22989
dc.language.isoenuk_UA
dc.relation.source5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, March 18, 2021.en_US
dc.statusfirst publisheduk_UA
dc.subjectNon-financial reportingen_US
dc.subjectDirective 2013/34/EUen_US
dc.subjectDirective 2014/95/EUen_US
dc.subjectManagement reporten_US
dc.subjectExtractive industry entitiesen_US
dc.subjectESG reporting areaen_US
dc.subjectconference materialsen_US
dc.titleImpact of regulatory requirements on entities non-financial reporting: the case of Ukraineen_US
dc.typeConference materialsuk_UA
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