Purpose. The purpose of the article is to study the degree of disclosure of information about the risks of economic activity of enterprises in non-financial statements and to find ways to improve the organization and methods of analysis of such risks based on the financial statements of companies. Methodology / approach. The methodological basis of the study is a systematic approach, methods of generalization, comparison, abstraction, analysis, synthesis, induction and deduction, bibliometric analysis, cluster analysis, as well as methods of integrated economic analysis. The publications from the Scopus database, for 1988–01.04.2021, processed by VOSviewer software were the source of data for bibliographic and cluster analysis. The materials of the research on the state of disclosure of information about the risks of domestic enterprises of the food industry are based on their financial statements and management report. Results. The article analyzes the state and degree of disclosure of information about the risks of economic activity in non-financial reports of domestic food industry enterprises. It is established that the enterprises of the studied industry most often provide information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, as well as liquidity risk and market risk. Originality / scientific novelty. Theoretical, methodological and organizational principles of risk analysis of companies based on non-financial and financial reports have been further developed. For the first time, we proposed our own approach to the methodology of analysis of such risks, based on financial reporting indicators. In particular, such analytical indicators include: financial risk – solvency, financial leverage; credit risk – investment coverage ratio, return on equity, return on assets; liquidity risk – coverage ratio, quick liquidity ratio, absolute liquidity ratio. Practical value / implications. The practical value of the research is that the results obtained by the authors will contribute to the disclosure of information about the risks of economic activity of enterprises in non-financial statements. Analysis of the status and level of disclosure of information about the risks of domestic food industry enterprises in non-financial reports showed that most companies provided information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, and risk liquidity and the risk of changes in market conditions. As a result, the author's methodological approach to the analysis of internal risks of the studied industry (credit, financial risks, liquidity risk) is proposed. The proposed methodology is based on the indicators of financial reporting and is part of a comprehensive risk analysis of the enterprise for the purposes of the risk management system.

This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding to it “entrenchment effect” obstruct the positive impact the assurance exerts on the quality of CSR reports. The paper examines CSR reports on 2,292 firm-year observations of large Chinese companies over three years (2015–2018). The hypothesis development process predicates on the signaling and stakeholder theories, whilst this study applies regression analysis to test the hypotheses. Consistent with the predictions of signaling and stakeholder theories, the paper finds that assurance contributes to the higher quality of CSR reports. Moreover, the study finds that assured CSR reports have higher sub-scores in all four aspects of RKS ranking. However, as ownership concentration exceeds 50 per cent and reaches the majority, it thwarts the advancement in the quality of CSR reports through its assurance. The paper provides an initial empirical account of the role of assurance in the emerging CSR reporting practice in China. The paper contributes to the modest body of empirical research on the function of external assurance in the CSR area by explicating the role played both by the accounting (external assurance) and corporate governance (ownership concentration) infrastructure to ensure high quality of CSR reporting. The paper briefs local, international regulatory authorities and the business community about the importance of external assurance for the CSR reporting quality.

The lack of uniform approaches to the deve­lopment of non-financial reporting, the presence of various international standards of non-financial reporting, makes it impossible to deve­lop optimal ways of developing such reporting in Ukraine, which worsens the CSR information provision of domestic business entities. The pur­pose of this study is to determine ways of deve­loping non-financial reporting based on inter­national standards with the aim of implementing it in Ukraine. For this, general scientific and special research methods were used: synthesis, induction and deduction, system analysis, logi­cal generalization; abstract and logical. On the basis of the analyzed international standards of non-financial reporting, we have identified ways of developing non-financial reporting in Ukraine, namely: implementation of international stan­dards of non-financial reporting; establishment of mandatory requirements for non-financial re­porting for companies of certain sizes and in­dustries; development of tools for measuring non-financial indicators; strengthening control and reporting on non-financial indicators; rai­sing the awareness of stakeholders regarding the importance of non-financial reporting and its impact on society. It was established that the development of non-financial reporting based on international standards requires wider attention and support from interested parties. Raising the awareness of these parties about the importance of non-financial reporting and its impact on society can be achieved through information campaigns, training programs, conferences and other events that contribute to their greater understanding. It is also important to consider feedback and sugges­tions from interested parties on how to develop non-financial reporting to address the needs of different groups and ensure the effectiveness of the process.

During the period of martial law in Ukraine, most business entities did not stop their activities or resumed them after a short break. The domestic economy must function, and the state budget must be constantly replenished so that Ukraine can defeat the aggressor as soon as possible. Most companies calculate and pay taxes and fees on time, keep accounting records and prepare financial statements. Individual enterprises, in addition to annual financial statements, are required to prepare and submit interim financial statements to certain users during the reporting calendar year (quarterly, halfyearly, nine months). The issue of the composition and terms of submission of interim and annual financial statements by domestic enterprises that have chosen the general or simplified taxation system under martial law remains unresolved. The procedure for compiling and submitting tax reports to fiscal authorities during the war needs to be clarified. Goal. The purpose of the study is to reveal the theoretical and practical aspects of the preparation and submission of financial and tax reporting by domestic companies in the conditions of martial law. Materials and methods. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of provisions on the organization and methodology of financial and tax reporting by enterprises during the martial law in Ukraine in order to meet the information needs of interested stakeholders. The methods of generalization, comparison, analysis, synthesis, induction and deduction were used in the process of substantiating the terms of submission of interim and annual financial and tax reports of enterprises during the war in Ukraine. The results. The scientific article reveals the peculiarities of financial and tax reporting under martial law conditions, in particular: the composition and terms of submission of interim financial reporting are revealed; defined deadlines for reporting and paying income tax by companies subject to the general taxation system; clarified issues in the part of the display in the tax reporting of software and PC with VAT regarding transactions for the supply of goods (services) in the customs territory, in the mode of export, import, re-export, re-import, temporary export of goods, etc.; generalized information on tax reporting by business entities that have chosen a simplified taxation system at the rate of 2%; outlined changes in the part of forming and submitting special reports to the supervisory authorities on the ESR, personal income tax and military duty.

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