FORMATION OF THE NON-FINANCIAL CORPORATE REPORTING STATE CONTROL SYSTEM UNDER THE CONDITIONS

Abstract

The article examines the peculiarities of the formation of the non-financial corporate reporting state control system in Ukraine under the conditions of European integration. The control of non-financial corporate reporting is considered as a component of the public administration mechanism aimed at ensuring the reliability, completeness, comparability, and usefulness of non-financial information for managerial decision-making. It is demonstrated that ensuring the quality of non-financial information constitutes an important prerequisite for information security in the field of public administration, as it minimizes the risks associated with the use of unreliable or incomplete data in the formulation and implementation of public policy. The study employs a combination of general scientific and special research methods, including the systems approach, structural-functional analysis, comparative legal analysis, and logical-analytical approach, which made it possible to comprehensively assess the current state of the organization of non-financial corporate reporting control in Ukraine and identify the specific features of its institutional framework. The current composition of control subjects is analysed, and it is established that Ukraine lacks a single authority authorized to exercise comprehensive control over non-financial corporate reporting. Consequently, control functions are performed by various entities according to their sectoral competence. The findings of the study indicate that the current system of non-financial corporate reporting control operates as a mixed model combining internal control by business entities, state sectoral supervision, independent professional assurance, and market-based control. It is substantiated that the further development of the control system should be based on European approaches to ensuring transparency, accountability, and the reliability of corporate reporting, as well as on strengthening interagency coordination and the consistency of control procedures. The practical significance of the research lies in the possibility of applying its findings to improve the public administration mechanism for non-financial corporate reporting in Ukraine and to facilitate the adaptation of the national control system to the requirements of the European regulatory framework.