Sustainability reporting assessment for quality and compliance: the case of Ukrainian banks’ management reports

Makarenko, Inna; Sukhonos, Viktor Volodymyrovych; Zhuravlyova, I.V.; Lehenchuk, Serhii; Szołno, Olga

doi:10.21511/bbs.15(2).2020.11

Cited by 14 publications

(5 citation statements)

References 27 publications

(5 reference statements)

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“…The formation and development of the concept of sustainability reporting were raised in the works of many authors, including Herzig and Schaltegger (2006), O'Dwyer, Owen, and Unerman (2011), Boiral (2013), Hahn and Kühnen (2013), Brown andDillard (2014), De Villiers, Rinaldi, andandUnerman (2014), Adams (2015), Stacchezzini, Melloni, and Lai (2016), Sukhonos and Makarenko (2017), Unerman, Bebbington, and O'Dwyer (2018), Makarenko et al (2020), Petryk et al (2020), Mysaka, Derun, and Skliaruk (2021), Siryk et al (2021), Vysochan et al (2021a) and other.…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability Reporting Trends: A Systematic Literature Network Analysis

Hyk

Vysochan

2023

CER

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Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of the implementation of the Sustainable Development Goals. In recent years, the share of companies that report sustainable development and corporate social responsibility has grown significantly. Thus, the study of the definition of the conceptual apparatus is important. The article aims to study the quantitative and qualitative structure of the documentary flow of scientific periodicals, the main areas of research, and development trends and. It also presents the results of a systematic review of publications on “sustainability reporting”. The study used bibliometric analysis of scientific periodicals from the Scopus scientometric database between 2011–2021. The scientific papers selected by the keyword “sustainability reporting” were exported for processing in the VOSviewer and R (bibliometrix package) computer programs. Based on the results of quantitative analysis, 625 publications were accepted, most of which were scientific articles. The main areas of research on sustainability reporting in accounting are sustainable development, sustainability, decision‑making, sustainability reporting, and accountability. The study also made it possible to identify the authors and research schools that have made the most significant contribution to this topic, and to establish geographical clusters in the context of countries around the world that work closely with each other and the highest‑rated journals. The originality of this study is that it helps to create a conceptual framework. It should guide the definition of future research, and it is designed to provide qualitative new insight into the role of sustainable development reporting. The article provides an opportunity to fill the gaps in quality research on sustainable development reporting. The main conclusions of this article will help researchers to expand their knowledge in this area through retrospective analysis of the research results.

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Section: Literature Reviewmentioning

confidence: 99%

Sustainability Reporting Trends: A Systematic Literature Network Analysis

Hyk

Vysochan

2023

CER

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“…To date, international practice and practical activities of modern agricultural enterprises allow forming an assessment of the level of financial stability of agricultural enterprises using several fundamental parameters. According to this concept, the financial stability of an organisation operating in the agricultural sector is determined by the current ratio of borrowed and own finances, the timing of building up its own tangible assets, the available short-term and long-term obligations, the ability to provide the necessary investment injections into activities at the expense of its own financial assets (Makarenko et al, 2020;Vardon et al, 2021). In today's market conditions, every agricultural enterprise should be able to independently plan current market activities, considering the peculiarities of managing its own financial stability under the influence of internal and external factors that can negatively affect the results.…”

Section: Type Of Financialmentioning

confidence: 99%

Directions of Monitoring the Financial Activity of Agricultural Enterprises

KRASNOSTANOVA¹,

YATSKEVYCH²,

ZHURAVEL³

et al. 2022

Scientific Horizons

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The relevance of this study is conditioned upon the special importance of accounting reports in financial performance assessment of organisations that form the basis of the agricultural sector of the state and the need to find effective ways to improve the procedure for conducting such reporting activities and improve its quality. The purpose of this study is to analyse the principal areas of accounting for the financial aspects of the activities of modern agricultural enterprises. The leading research methods are systematic analysis, analytical comparison, and synthesis. The theoretical framework of this study included the papers on the pressing issues of accounting and analysis of financial results of agricultural enterprises, in the context of assessing profits and losses of these structures. The grouping of financial results by the composition of the elements that form them were considered. The main indicators used to assess the financial stability of an agricultural enterprise are availability of net working capital, coefficient of autonomy, manoeuvrability coefficient, ratio of borrowed and own funds, coefficient of provision of net working capital, financing ratio, financial stability coefficient. The types of current financial stability are absolute, normal, unstable financial condition, budgetary crisis. The real opportunities to improve the procedure for keeping financial statements at enterprises of the agricultural sector of the economy were found, especially in the field of assessing the profits received by these organisations during their activities. The results and conclusions of the article are important for representatives of accounting departments of agro-industrial enterprises, and for representatives of government agencies controlling their activities. It was concluded that there is no single method for assessing the financial condition

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“…In Ukraine, the bank audit market has been insufficiently studied in academic circles. General questions about the audit of banks' reporting in the context of confirmation of their management report were analyzed by Makarenko et al (2020). Shendryhorenko and Shevchenko (2018) provided an overview of the stages of formation, problems and prospects of the audit market in Ukraine, and the bank audit market in this context.…”

Section: Literature and Regulatory Sources Reviewmentioning

confidence: 99%

Audit of banks as public interest entities: Segmentation and conjuncture of the bank audit market in Ukraine

Sukhonos

Serpeninova

Makarenko

et al. 2021

Banks and Bank Systems

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An important factor in restoring the confidence of financial consumers in banks is to provide auditors with credible and detailed financial statements and their solvency. This study is a pilot step in clarifying the auditor’s role in ensuring the banks’ reliability as public interest entities in Ukraine. It is aimed at investigating the segmentation of the banking audit services market in Ukraine and its comprehensive characteristics. Structural and dynamic analysis were applied to investigate market, regional and branch concentration, as well as main trends in bank audit market development within the data and registers of the Audit Chamber of Ukraine (ACU) and 75 annual reports of Ukrainian banks. Key aspects of the bank audit market in Ukraine are highlighted: the potential of the bank audit market, the ability of auditors to provide audit services and current characteristics of market conjuncture. Bank audit market is highly segmented: this study differentiates strong segments of international audit networks, associations and alliances, including Big 4 companies and the segment of weak Ukrainian audit companies. Kyiv and Kyiv region are the dominant economic active regions in terms of the regional bank market concentration and the presence of international audit networks. The study results are the basis for improving the regulation of the banking audit services market by the National Bank of Ukraine and ACU.

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Sustainability reporting assessment for quality and compliance: the case of Ukrainian banks’ management reports

Cited by 14 publications

References 27 publications

Sustainability Reporting Trends: A Systematic Literature Network Analysis

Sustainability Reporting Trends: A Systematic Literature Network Analysis

Directions of Monitoring the Financial Activity of Agricultural Enterprises

Audit of banks as public interest entities: Segmentation and conjuncture of the bank audit market in Ukraine

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