Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine
Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine

Author(s): Yana Oliinyk, Maria Kucheriava, Alla Zinchenko, Iryna Titarenko
Subject(s): Social Sciences, National Economy, Socio-Economic Research
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Non-financial reporting; Directive 2013/34/EU; Directive 2014/95/EU; Management report; State-owned enterprises
Summary/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.

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