Fiscal issues of entities’ non-financial reporting

  • Received June 2, 2021;
    Accepted June 18, 2021;
    Published December 28, 2021
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/ed.20(2).2021.01
  • Article Info
    Volume 20 2021, Issue #2, pp. 1-9
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This work is licensed under a Creative Commons Attribution 4.0 International License

The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.

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    • Figure 1. Результати оцінки відповідності нефінансових звітів ТОП-100 державних підприємств України мінімальним вимогам щодо розкриття інформації про внесок у досягнення Цілей сталого розвитку
    • Table 1. Рекомендації щодо розкриття інформації про вплив COVID-19 на діяльність підприємств у звіті про управління
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