№ 5/2022

Fìnansi Ukr. 2022 (5): 115–128https://doi.org/10.33763/finukr2022.05.115

ACCOUNTING AND REPORTING

KUCHERIAVA Maria ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0003-2948-1234

Organizational and methodological aspects of Ukrainian entities’ non-financial reporting during the wartime

Introduction. In the conditions of martial law, the issues of the quality of information support for decision-making both at the state 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 sustainable development concept and compliance with EU directives, there is a problem of information support for enterprises under martial law.
Problem Statement. In Ukraine, a number of organizational and methodological aspects of forming and submitting non-?nancial reports remain unresolved, including improving the mechanism for collecting and processing data on non-?nancial reports of enterprises through the introduction of an electronic submission format, providing methodological assistance to enterprises in disclosing information.
Purpose. To identify key areas for further improvement of organizational and methodological support for the preparation and submission of non-?nancial reports by Ukrainian enterprises under martial law.
Methods: bibliographic analysis, analysis, generalization.
Results. The study was conducted in stages: the analysis of current changes and initiatives in EU legislation concerning the disclosure of non-?nancial reporting; the study of organizational measures for submission of non-?nancial reports by enterprises, enshrined in EU directive requirements; the formulation of proposals for further improvement of organizational and methodological support for the preparation of reports on the management of Ukrainian economic entities.
Conclusions. The hypothesis presented in the paper is proven, but the introduction of electronic format for the submission of non-?nancial reports by enterprises, including in martial law and post-war recovery, is preceded by signi?cant methodological work and the development of institutional support. It should be noted that the introduction of the electronic reporting format as one of the tools to manage martial law risks is only one element of the national infrastructure of non-?nancial reporting, which, according to international practice, includes: methodology of non-?nancial reporting by companies, including reports on Sustainability; methodological support for information disclosure.

Keywords:management report, wartime in Ukraine, electronic format for submitting non-financial reports, EU directive requirements, Regulation 2020/852, Directive 2014/95/EU

JEL: M41, M48, M49, Q01

Kucheriava M. . Organizational and methodological aspects of Ukrainian entities’ non-financial reporting during the wartime / M. Kucheriava // Фінанси України. - 2022. - № 5. - C. 115-128.

Article original in Ukrainian (pp. 115 - 128)

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