Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine
The paper puts forward the following fundamental hypothesis: assurance of transparency and quality of non-financial reporting of SOE, the decisive role in the regulation of which belongs to the state as the owner of assets, requires effective, efficient regulatory support that can ensure the achievement of sustainable development. The study provided evidence that the number of Ukrainian SOE that prepare management reports has increased since the introduction of the relevant legislation. The practical value of the study is to improve existing and introduce new tools for assessing the impact of institutional factors on financial and non-financial disclosure by SOE regarding compliance with the principles of sustainable development in a transitional economy.
non-financial reporting, Directive 2013/34/EU, Directive 2014/95/EU, management report, state-owned enterprises, conference materials
Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine / Yana Oliinyk, Maria Kucheriava, Alla Zinchenko, Iryna Titarenko // The 7th International Scientific Conference ERAZ 2021, Knowledge Based Sustainable Development, Online-virtual May 27, 2021 : conference proceedings / editor Vuk Bevanda ; Association of Economists and Managers of the Balkans [et al.]. - Belgrade : Association of Economists and Managers of the Balkans, 2021. - P. 119-133.