HARMONIZATION OF THE INFORMATION ENVIRONMENT FOR STRESS RESISTANCE OF THE CORPORATE SECTOR OF ECONOMY

Abstract

For almost a year and a half since the start of the full-scale invasion of Ukraine by Russian troops, our people have been demonstrating to the whole world the presence of invaluable domestic intangible assets: cultural, ethnic, genetic, intellectual - in the form of courage, determination, communication, leadership and resilience. Thanks to the synergistic effect of their combination with material component, macroeconomic, financial and external stability has been overall preserved, although the threat of destructive phenomena is increasing. Therefore, despite our indomitableness and support from the International Monetary Fund and other significant official financing from the outside, Ukraine will continue to face serious challenges and a considerable need for monetary and credit resources. The corporate sector of the economy requires high volumes of capital investments, which are impossible without harmonizing the information space of entrepreneurs’ and employers’ business activity with global norms and rules for compliance with the principles of transparency, accountability, property rights protection, as well as improving the investment climate and tackling corruption at all levels.

Using modern economic theories, research, on the one hand, and experience of corporate entrepreneurship in the coordinates of the regulatory role of supranational, state structures, on the other, the methodological principles of promoting the best practice of enterprise reporting on sustainable development have been determined with the aim of their further implementation in Ukraine. Based on the analysis of key changes made to the EU directives, other international regulations, ways to further standardize the disclosure of information on stress resistance, as well as sustainable development of business entities, are proposed. The appropriateness of integrating into the enterprise reporting cycle the very important data on the shock resilience potential in the conditions of war and post-war reconstruction is substantiated.