Harmonizing non-financial information of business enterprises in the European Union and Ukraine
Journal: Statistics of Ukraine
Year: 2023

Apart from financial statements, business enterprises make and submit non-financial reporting regulated by several Directives of the European Union (EU), national law of EU member states and Ukraine. Recently these normative documents required amendments, because users of non-financial reporting were concerned with a broader range of supplementary information. It covers company’s goals and strategies; environmental sustainability; extension of the responsibility of company management and top adm