Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine
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
Iryna Titarenko – National University of “Kyiv-Mohyla Academy”, Building 4, Room 218, 2 Skovorody vul., Kyiv 04070, Ukraine
7th International Scientific ERAZ Conference – ERAZ 2021 – Conference Proceedings: KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT, Online/virtual, May 27, 2021
ERAZ Conference Proceedings published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia
ERAZ conference partners: Faculty of Economics and Business, Mediterranean University, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; AMBIS University, Prague – Czech Republic; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia
ERAZ Conference 2021 Conference Proceedings: ISBN 978-86-80194-46-2, ISSN 2683-5568, DOI: https://doi.org/10.31410/ERAZ.2021
Keywords:
Non-financial reporting;
Directive 2013/34/EU;
Directive 2014/95/EU;
Management report;
State-owned enterprises
Abstract: 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.
ERAZ Conference
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