CEU Electronic Theses and Dissertations, 2018
| Author | Poternak, Viktor |
|---|---|
| Title | Non-Financial Reports Requirements as a tool for promoting Corporate Social Responsibility in Ukraine |
| Summary | This thesis critically analyzes the European Union Non-Financial Reporting Directive (2014/95/EU) and the possibility of its implementation in Ukraine as an instrument to foster Corporate Social Responsibility development. The analysis is based on the comprehensive examination of the Non-Financial Reporting Directive provisions in regard to its mandatory requirements on disclosure of the non-financial information statements in annual management reports by the large companies of the European Union. The positive and negative impacts of its implementation into Member States national law will be provided. In addition, the above-mentioned analysis will present the regulatory discrepancies, deficiencies, and gaps, on the basis of which the subsequent appraisal of the possible implementation of the Non-Financial Reporting Directive into Ukrainian legislation will be made. This thesis shows, firstly, that the existing Non-Financial Reporting Directive still requires additional legislative work over its provisions to be done and, secondly, that Ukraine could implement the Non-Financial Reporting Directive rules into national provisions and in such way foster Corporate Social Responsibility development through the Non-Financial Reporting. |
| Supervisor | Lawrence, Jessica |
| Department | Legal Studies LLM |
| Full text | https://www.etd.ceu.edu/2018/poternak_viktor.pdf |
Visit the CEU Library.
© 2007-2021, Central European University