Yana Oliinyk – SESE “The Academy of Financial Management”, O. Honchara street, 46/48, 01034, Kyiv, Ukraine
Maria Kucheriava – SESE “The Academy of Financial Management”, O. Honchara street, 46/48, 01034, Kyiv, Ukraine
Alla Zinchenko – National University of “Kyiv-Mohyla Academy”, Building 4, Room 218, 2 Skovorody vul., Kyiv 04070,
Ukraine
DOI: https://doi.org/10.31410/EMAN.S.P.2021.39
5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, March 18, 2021, SELECTED PAPERS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-44-8, ISSN 2683-4510
Abstract:
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.
Keywords:
Non-financial reporting, Directive 2013/34/EU, Directive 2014/95/EU, Management report,
Extractive industry entities, ESG reporting area.
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