Розвиток звіту про управління в системі інформаційного забезпечення корпоративного управління

Abstract

One of the directions for the development of additional disclosure of accounting information in the corporate governance system is to improve the content and the procedure for the presentation of the Management Report by corporate structures. As the European experience in reporting shows, which includes non-financial indicators, today the development of the content of the Management Report on the basis of improving its regulatory regulation is relevant taking into account the requirements and needs of stakeholders of corporate structures. The purpose of the article is to find ways to improve the Management Report as a means of additional disclosure of accounting information in corporate structures. To achieve this goal, methods of analysis and synthesis, modeling, a tabular research method were used. The relevance of the development of the content of the Management Report was substantiated based on the improvement of its regulatory regulation. The analysis of the regulatory features of the disclosure of non-financial information was carried out. As a basis for comparison, the Guidelines for the preparation of the management report, Directive 2013/34/EU and Directive 2014/95/EU were selected. The analysis of existing forms of punishment in case of non-compliance with the requirements for the publication of non-financial information in the EU countries was carried out. Proposals concerning the punishment in case of untimely disclosure, distortion or concealment of non-financial information by Ukrainian companies were submitted. The composition of indicators for such sections as Environmental Aspects, Social Aspects and Personnel Policy, Research and Innovation of the Management Report was disclosed. The result of the study is the author's suggestions for improvement the Guidelines for the preparation of a management report. In addition, the necessity of forming a common policy at the corporate structure level on the disclosure of additional accounting information in the form of financial and non-financial indicators was substantiated.