The study examines the features of environmental disclosures in the management reports of medium and large enterprises of Ukraine for 2018-2019, as well as non-financial reports of leading global companies, highlights the positive aspects and problematic issues in terms of information content, provides recommendations to improve approaches to environmental disclosures and enhancement the quality and public confidence in the reports. The methodological basis of the study is Ukrainian regulatory framework and recommendations of non-governmental world organizations on environmental disclosures, comparative analysis, theoretical studies, and best practices. In the course of the research were collected and processed empirical data of 78 medium and large enterprises of 7 leading sectors of Ukraine's economy and data from some of the world's largest energy, mining, agricultural, transport, pharmaceutical, food, and construction companies. The conducted research confirms that the lack of mandatory indicators regarding disclosing environmental information and sanctions for non-provision and improper disclosure of data does not ensure transparency and comparability of reports. In order to monitor the environmental situation in Ukraine, it is recommended to disclose environmental information to all enterprises, regardless of their size; creation at the level of the regulator of a model report with the inclusion of a list of mandatory indicators of public importance and additional industry indicators; strengthening responsibility for improper information and incomplete disclosure and concealment of significant financial and non-financial environmental information; introduction of the statutory audit of management reports.
Corruption causes damage in all spheres of society and undermines governance. That is why the anti-corruption reform has been recognized as one of the security priorities vector in The Sustainable Development Strategy «Ukraine-2020» and envisages the introduction of effective anti-corruption mechanisms. The article identifies that the analysis of the implementation of the best international practices, which have been able to significantly reduce the corruption level, is an important step to ensure the effectiveness of anti-corruption reform. It is substantiated that the Ukrainian anti-corruption legislation ignores the role of Accounting Chamber in creating preventive conditions to prevent corruption. In 2016 ISSAI 5700 «Guideline for the Audit of Corruption Prevention» was adopted, which offers an effective methodology of preventing corruption, based on the positive experience of some countries. It is determined that the corruption violations described in ISSAI 5700 as nepotism, cronyism, bribery and extortion are also common in Ukraine. Implementation of preventive measures provided by the ISSAI 5700 will allow eliminating the prerequisites for the corruption spread and factors that motivate it. The practical significance of the study results is to justify the need to reappraisal the role of the Accounting Chamber of Ukraine in preventing corruption. The algorithm for conducting a public audit of anti-corruption policy is proposed. The implementation of the proposed measures, along with other steps to prevent corruption, will ensure a systematic approach in this area. This will have a positive effect on the efficiency and effectiveness of the fight against corruption in Ukraine.
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