DETERMINING THE NUMBER OF REPORTING ENTITIES FOR NON-FINANCIAL INFORMATION

The paper analyzes the discrepancy in domestic legislation regarding the classification of business entities by size. The number of operating enterprises in Ukraine by region that carried out economic activities in 2024 was studied, the dynamics of the number of operating enterprises for 2018–2024 were analyzed by their distribution into: large, medium, small, micro, and the concentration of large and medium-sized enterprises by region of Ukraine in the 2024 reporting year was also established. It has been established that domestic scientists are actively researching the issue of adapting domestic legislation in accordance with European legislation on the subject of: expanding and supplementing the national legal system with the appropriate categorical apparatus; detailing nonfinancial information in the Management Report; development of a regulatory framework for the introduction of sustainable development reporting in the domestic legal system. At the same time, scientists did not raise the issue of legislative discrepancies in the classification of enterprises by size and determining the number of business entities of the domestic economy that in the period from 2018 to 2024 reporting years were required to form a Management Report, the mandatory submission of which is an imperative requirement of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", and did not investigate the concentration of reporting entities by regions of Ukraine, which is especially relevant for the formation of infrastructure and staffing as a prerequisite for the introduction of sustainable development reporting. With the implementation of international legal norms in the domestic legal system and with the entry of business entities into international markets and the attraction of investments from international financial and credit organizations, the range of business entities that must form and submit non-financial information about their activities is expanding every year. Therefore, in order to avoid legislative discrepancies in the classification of enterprises by size, a unified approach to their grouping by the State Statistics Service of Ukraine and the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" has been proposed. The approach proposed in the work will allow determining the specific number of business entities that, together with financial reporting, are required to form and submit non-financial information and form a Management Report, which is especially relevant in the context of preparing the necessary infrastructure and staffing in the process of introducing reporting on sustainable development and attracting foreign financial investments.