National Academy of Statistics, Accounting and Audit
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The Global Economic System: Structural Trends
The article presents the results of the author’s research of trends and related problems in the global economy, showing signs of a potential recession and persisting future uncertainties, which cause the increasing demand in enhancing global management tools capable to reduce the uncertainties. On the other hand, there emerges an economic nationalism with the intrinsic protectionism of governments, launching regulatory schemes safeguarding national markets against manifestations of the global- market cosmopolitanism. This context gives rise to the processes referred to a trade war with global traits. It is demonstrated that trade wars hamper the dynamics of economic growth. The latest 200 years saw a higher pace of global trade compared with GDP, enabling the economy to break national borders. A slowdown of trade in comparison with GDP is recorded for the second time over the 200-year history. It first occurred in late 19th – early 20th century and featured tariff barriers stably increased by national governments. Now the global trade, like in the earlier time, is losing the role of an economic driver. At the European continent, signs of economic nationalism amid comparatively low competitiveness of the European economy occur in spite of the administrative bodies operating at EU level. To ensure economic development and growth, EU needs to carry out institutional reforms aiming to consolidate EU through consensus in their implementation based on the multilateral approach. This calls for the enhancement of institutional capacities of EU bodies with the increasing trust in them by member countries, on the one hand, and the expansion of opportunities for the emergence of a leader capable to achieve integration of European markets along with resolving the dilemma of unity and realization of development goals. An integration-driving force in achieving this unity can be the industrial policy in the sectors where the market, including the European one, fails, along with the open-border policy. The latter, pushing up massive migration, helps reduce social tensions, given the inefficiency of the present-day upward social mobility. The expected new wave of technological expansion will have tougher pressures on the workforce, because labor displacement in some sectors and job creation in others has a time-lagged rather than simultaneous effect, which increases stimuli for migration.
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Value Added Tax in the Tax Revenue System of Ukraine: A Statistical Analysis of Fiscal Efficiency and Refunds
The article examines value added tax as one of the key revenue-generating taxes in Ukraine and an important instrument for accumulating the state’s financial resources. The relevance of the topic is caused by the fact that, under conditions of increased budgetary pressure, an unstable economic environment, and the growing role of import operations, VAT continues to occupy a leading place in the structure of tax revenues, while its performance is determined not only by the volume of revenues collected, but also by the scale of budget refunds, the quality of administration, and sector-specific features of tax efficiency. The purpose of the article is to explore the role of VAT in the system of Ukraine’s tax revenues on the basis of a statistical analysis of its fiscal efficiency and budget refunds, as well as to substantiate directions for improving the administration mechanism of this tax. The methodological framework of the study includes methods of statistical analysis, dynamic and structural comparisons, generalization, and analytical interpretation. The information base was formed by tax legislation provisions, official data of the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, open budget resources, and scholarly publications on VAT-related issues. The study found that in 2022–2025 VAT remained one of the most significant sources of state budget revenues in Ukraine and accounted for about one-third of general fund revenues. It was revealed that the growth in net VAT revenues was largely generated by the taxation of import operations, while domestic VAT proved to be more sensitive to changes in economic activity, demand structure, and the volume of budget refunds. The expediency of using net indicators to assess VAT fiscal efficiency was substantiated. A significant sectoral differentiation of tax efficiency was identified, which confirms the need for a broader application of the sectoral approach in VAT analysis and administration. The practical significance of the results lies in the possibility of using them to improve the analytical support of VAT and to enhance the validity of decisions in the field of tax administration.
Principles of Formation and Effectiveness of Implementation of Budget Programs in a Scientific Organization Using the Example of the National Academy of Sciences of Ukraine
This paper explores the theoretical, methodological, and practical foundations for improving algorithms for funding scientific research through mechanisms for implementing budget programs before and during martial law. The problem is driven by the growing role of scientific and technical developments and their practical implementation, particularly in ensuring the state’s defense capability. Shortcomings have been identified in the determination and application of performance and effectiveness indicators for budget program implementation, as well as during their audits. The aim of the study is to identify the specific features of the tasks and implementation of budget programs by a scientific institution with the status of the chief administrator of budget funds, to improve the methodological foundations for determining program effectiveness, and to formulate recommendations for updating the algorithms for financing expenditures from the state budget. The principles of forming, planning, and implementing budget programs, according to which the National Academy of Sciences of Ukraine is funded as the leading scientific organization in Ukraine, are revealed. Monitoring of the tasks of budget programs was carried out, under which the organization and implementation of fundamental and applied scientific research, scientific and technical (experimental) developments are carried out in accordance with the priority areas of development of science and technology, the needs of the development of the national security and defense sector, the domestic economy, the solution of environmental, social, humanitarian and other problems, as well as the training and advanced training of personnel, support and development of scientific infrastructure, etc. The application of quantitative and qualitative indicators of the effectiveness of their implementation is analyzed. The algorithms for conducting audits of budget program implementation by supervisory bodies are examined. Approaches are proposed to improve audit control algorithms and enhance the effectiveness of budget program implementation by the chief administrator of budget funds, based on the comprehensive integration of financial and non-financial indicators.
Foreign Direct Investment and Environmental Expenditures of Local Budgets: A Comparative Analysis of EU Country Cases for Ukraine
This paper examines the relationship between foreign direct investment (FDI) and the volume and structure of environmental expenditures of local budgets in the context of fiscal decentralization. The relevance of the study is driven by the growing importance of green investments in ensuring sustainable development and the increasing responsibility of local governments for the implementation of environmental policy. The aim of the paper is to identify the nature and direction of FDI’s impact on environmental expenditures at the local level and to develop policy recommendations for Ukraine based on a comparative analysis of selected EU country cases. The methodological framework is based on a comparative case study approach, which allows for the identification of causal mechanisms linking foreign capital inflows and public spending decisions within different institutional settings. The analysis focuses on three European Union countries – Poland, Sweden, and Romania – representing distinct development models: “transformation catching-up,” “environmental leadership,” and “institutional challenges.” Each case is examined using a unified analytical structure, including macroeconomic and institutional context, FDI dynamics, their impact on environmental expenditures, and subnational specificities. The findings indicate that the impact of FDI on environmental expenditures of local budgets is not uniform and largely depends on the institutional capacity of local governments. In Poland, FDI is embedded in regional development strategies and contributes to increased investment in environmental infrastructure. In Sweden, a model has emerged in which a stringent regulatory framework and advanced financial instruments ensure synergy between foreign investment and long-term environmental spending. In contrast, Romania demonstrates an “institutional trap,” where increased FDI inflows are associated with a fiscal gap between revenues and the actual needs for environmental financing. The study concludes that the key determinant of the effectiveness of FDI in supporting environmental policy is the ability of local authorities to strategically manage investment flows. Based on the results, policy recommendations for Ukraine are proposed, focusing on strengthening institutional capacity at the local level, integrating environmental requirements into investment policies, developing municipal financial instruments, and diversifying the investment base.
A Statistical Diagnosis of Intersectoral Linkages in the Economies of Germany, Poland, and Slovakia
The article provides a statistical diagnosis of the structure of intersectoral linkages in national economies of different scales based on OECD input-output tables using the Chenery – Watanabe method. The relevance of the study is determined by the need for quantitative tools capable not only of classifying sectors by intensity of backward and forward linkages, but also of identifying structural patterns in the formation of production networks in countries with different positions within global value chains. The methodological toolkit is based on estimating two normalized indiсes – backward linkage (BL) and forward linkage (FL) – which ratio allowed for breaking 45 economic sectors into four types: key sectors; sectors with high inverse linkages; sectors with high direct linkages; and sectors with weak linkages. The empirical basis of the study consists of direct requirements matrices for the economies of Germany, Poland and Slovakia, which operate within a common regulatory framework and use a harmonized statistical methodology, yet differ substantially in economic scale, degree of structural diversification, and models of production specialization. The comparative assessment made it possible to identify five structural regularities: a direct relationship between the economic performance and the number of key sectors, declining from 12 in Germany to nine in Poland, and four in Slovakia; the structural asymmetry of small open economies dominated by backward linkages; a stable share of horizontal suppliers in medium- and large-scale economies; an inverse relationship between the economic performance and the share of sectors with weak linkages; and the increased vulnerability of economies with strong forward linkages of the energy sector combined with relatively weak backward linkages. The results can be used in structural diagnosis of national economies and substantiating priorities of economic policies.
Methodology and Tools of Smart Statistics within Data-Driven Management System in the Tourism and Hospitality Sector
The article contains results of a comprehensive research of the methodological framework and tools of smart statistics in the context of transformations in the tourist and hospitality management system, based on the data-drive approach. The need for replacing the traditional model of official statistics, based on regular surveys and aggregated indicators, with an integrated digital statistical system combining administrative data, private-sector data, and alternative information sources is substantiated. The role of international statistical standards in assuring methodological consistency and comparability of data is outlined. It specifically concerns International Recommendations for Tourism Statistics and Tourism Satellite Account laying ground for measuring economic parameters of tourist activities. It is shown that the adaptation of these standards to the digital economic context requires the extension of tools by engaging big data, digital footprints of users, and streaming data. The essence of smart statistics as an integrated system for production of statistical data, operated by processing models GSBPM та GAMSO and ensuring automation, scaling and flexibility of statistical processes is highlighted. Special emphasis is placed on methods for integrating heterogeneous data, in particular the data from online booking platforms, social networks, search engines, and geospatial services. Advanced approaches to analysis of big data in the tourist sector are summed up: methods for processing feedback tests, analysis of consumer behavior, prediction of demand, and identification of spatial and temporal patterns in the tourist activity. The expediency of using composite indicators as a tool for the integrated assessment of trends in the tourist and hospitality sector in view of multidimensional and fragmented nature of data is substantiated. A conceptual model for smart statistics tools is proposed, incorporating the subsystems for data collection, integration, processing, analysis, and visualization, and designed to support management decision-making in the mode approximated to real time. It is demonstrated that smart statistics, once introduced, will enhance the accuracy of estimates, shorten time lags, extend analytical capacities, and improve the adaptability of the management system to volatilities in the internal environment. The practical significance of the research results is their applicability for public administration bodies, tourist administrations, and tourist-and-hospitality businesses for setting up effective data-driven development strategy, competitiveness enhancement, and ensuring the sustainability of this sector.
The Socio-Economic Determinants for the Healthy Population in EU countries and Ukraine: The Cluster Approach
The notion “healthy population” and its underlining indicators are characterized. The applicability of cluster and discriminant analysis for statistical studies of country classification by socio-economic, demographic, etc. development is substantiated. The principal algorithms involved in cluster analysis are described. It is shown that various statistical estimates and healthy-society indices put the U.S., the U.K., the Netherlands, Italy, Spain, Switzerland, and some others on the top of rankings. The authors selected six socio-economic and demographic indicators (mortality ratio, children mortality ratio, birth ratio, life expectancy at birth, healthcare spending per capita, and GDP per capita) providing the clearest picture of the demographic situation and socio-economic performance in a country. Based in the results of a cluster analysis of the status and dynamics of the healthy population in EU countries, the authors determined four clusters for 2020 and five for 2023. A separate cluster included two countries (Luxemburg, and Ireland) that had the highest development level in economy and healthcare. Another cluster incorporated the countries with a robust upward trend in healthy society: Belgium, Denmark, Germany, the Netherlands, Austria, Finland, and Sweden. The third cluster covered the countries with the medium development level in 2020: Czech Republic, Estonia, Spain, Lithuania, Portugal, and Slovenia. Some socio-economic and demographic shifts caused a redistribution: in 2023, a separate second cluster included France, Italy, Cyprus, and Malta. The fourth cluster for 2020, which is the fifth one for 2023, included the countries of Central and South-East Europe with the lowest economic and demographic indicators. The results of discriminant analysis allowed the authors to include Ukraine in the fourth cluster. A low birth ratio (7‰), a high mortality ratio (15 persons per 1,000 population, and seven dead children younger than one year per 1,000 live-born), a low life expectancy at birth (73 years) compared with developed European counties (more than 82 years) give evidence of a prolonged depopulation in Ukraine. The economic performance in Ukraine is low as well: per capita GDP amounted to 3,300 euro in 2020 and 4,400 euro in 2023, whereas in the neighboring Poland it was 14,200 and 20,500 euro, respectively. Allocations for healthcare are also extremely low: 90 euro per capita in 2020 and 120 in 2023. This figure ranges in EU from 1,000 to 7,000 euro per capita. The authors observe that because official population statistics in Ukraine has been unavailable since 2022, demographic indicators should be used for analysis with precaution.
Ukrainian and European Information Systems on Education: A Comparative Analysis
The relevance of this study stems from the increasing contribution of digitalization in setting up an effective education policy and the need to achieve comparability of the Ukrainian education statistics with European standards. In the present-day context of digitalization of public administration, information systems are a core tool for collection, processing, and analysis of data used in decision-making. In Ukraine, this function is performed by the software-hardware complex “Computer-Aided Information Complex of Education Management” (CAICEM) and the Integrated Official Online Base on Education (IOOBE), which form the framework for the national infrastructure for information on education. The article’s objective is to assess the architecture and functionality of Ukrainian information systems on education, and to compare them with information systems for education management in EU countries, in order to determine their development prospects and ways to enhance comparability of data. Methods of comparative and system analysis used by the author allowed to identify structural features, functionalities, and analytical capacities of the studied systems. The analysis covers architectural principles of CAICEM and IOOBE, their interactions, the level of their integration with other official registers, applicability for constructing statistical indicators and support for evidence-based policy. It was found that the Ukrainian model employed a two-level structure, with IOOBE performing the registering function and CAICEM ensuring the analytical contour for the Information System for Education Management (ISEM). A comparison with European systems showed their compliance with general conceptions of ISEM buildup, but identified the need in extension of disaggregation of data, development of longitude tracking of students, enhancement of interoperability and introduction of international standards for data exchange. The results of this study demonstrate technological readiness of Ukrainian systems to the integration into the European statistical space, and outline the main prospects of their modernization, including the development of forecasting analytics, integration with labor market registers, and broadening the scope of socio-economic indicators.
Developing Electronic Sources of Information on the Population in the Wartime
The development of information technologies has significantly enhanced the capacities of complex systems for collection, storage, processing, and use of information. In the recent decades, large volumes of structured data accumulated by official power bodies have been stored in databases and registers, the data on the country population obviously being the largest information arrays. Hence, the electronic information resources containing such data can be considered as a priority source for obtaining population data. However, the applicability of these resources is degraded by several problems, one of them being absence of a single identifier of a physical person, which could have allowed one to combine easily data from various registers. Electronic information resources in Ukraine have shown a steadily upward dynamics, especially remarkable in several recent years, but its vector has changed under the impact of the war: the regulatory framework has been subject to amendments pertaining to the existing registers, databases and systems, and a series of new ones launched, most of which have no foreign analogues. It raises the importance of an analysis of the impact of the Russian-Ukrainian war on creating the system of electronic registers containing population data, and the capability of this system to provide information for demographic research. The article’s objective is to trace the evolution of public electronic registers containing data on the population; to sum up innovations in this field caused by the war context; to explore the applicability of this information base for demographic analysis and assessment of demographic losses. The amendments are examined, made after the large-scale Russian invasion in the Unified State Demographic Register, Registers of Territorial Communities, the State Register of Individuals – Taxpayers, Register of Insured Persons of the State Register of Compulsory State Social Insurance, Unified Information Database of Internally Displaced Persons, Central Database of the Electronic Health Care System (eHealth), Register of Providers and Beneficiaries of Social Services, Data Bank on Orphans and Children Deprived of Parental Care of the Unified Information and Analytical System “Dity”, Integrated Interagency Information and Communication System for Monitoring Persons, Vehicles, and Cargo Crossing the State Border (“Arkan”), Unified State Register of Conscripts, Persons Liable for Military Service, and Reservists “Oberih”, and some others. Another category of examined registers are ones which creation is caused by the large-scale war: Unified State Register of Military Personnel, Information System for the Treatment of Prisoners of War, Unified Register of Persons in Respect of Whom the Fact of Deprivation of Personal Liberty as a Result of Armed Aggression Against Ukraine Has Been Established, Register of Information on Children Deported or Forcibly Displaced in Connection with the Armed Aggression of the Russian Federation against Ukraine. The necessity for real data on the number of the population for effective reconstruction of Ukraine, and for estimating the losses caused by the Russian aggression is emphasized. Key words: public electronic registers, information about population, Russian-Ukrainian war, war losses, demographic research. Introduction. Obtaining information on the number and status of the population in time of military conflicts or immediately after them is a challenge for demographers. Wars bring not only deaths, injuries or mutilations on the battlefield, but also massive movements of people fleeing from warfare or death behind the front line from air raids, illnesses, inadequate or untimely medical aid. Hence, collection and, most importantly, relatively secure storage of large volumes of data on the residents of a country in war for further demographic analysis, war losses in particular, are of vital importance. The problems of data storage and processing are dealt with nowadays by using information systems, electronic registers and databases. The digitalization sector has seen especially rapid development in Ukraine in the latest decade, catching up with most advanced European countries or even surpassing them. Once the large-scale Russian invasion was launched, data on the civilian population and the military in Ukraine, which had been gradually accumulating in the registers, required a more detailed analysis, on the one hand, and the implementation of new information systems and registers, on the other. Creating a single system for further demographic analysis (especially for exploring the demographic effects of military conflicts) relying on electronic registers are admittedly a vital task. The article’s objective is to trace the evolution of public electronic registers containing data on the population; to sum up innovations in this field caused by the war context; to explore the applicability of this information base for demographic analysis and assessment of demographic losses. Materials and methods. Principal theses and conclusions of this article are substantiated using a complex of analytical methods, including synthesis and analysis of available information sources concerned with the wartime development of public electronic registers (PERs) containing population data; logical framework analysis of problems in this field and their potential solutions; method of comparisons and analogies for scientific generalization and elaborating recommendations. Results and discussion. A review of research publications devoted to creation and operation of electronic registers in Ukraine shows that their authors are mainly lawyers, their research tending to focus on the legal support to the operation of PERs. Regrettably, our search in the Ukrainian segment of publications on applications of electronic registers containing population data could not find many sources (not counting articles and monographs written by this article’s authors with their colleagues). Of the foreign publications which are much more in number, reference should be made to the articles of M. Poulain, А. Herm [1], A. Hooda Nandal, M. Singla [2], B. Santos, E. Mussino, S. Drefahl [3], devoted to analysis of the operation of the registers’ systems in EU countries, the transition to population censuses based on registers, using data from electronic registers of population in assessing extra coverage (overstatement of the population number), and some others. Above all, the topic of our research is vitally important for the Ukrainian state, because electronic registers have to be created and operated amidst an atrocious war, when the recording of population becomes much more complicated. The bulk of data on the Ukrainian population are filed in the Unified State Demographic Register (USDR) and the Registers of Territorial Communities (RTCs). Analysis of the data in these registers gives grasp of the number, age-and-sex composition, and regional distribution of the population, in spite of the inadequacy and incompleteness of USDR from the demographic point, which was discussed by us earlier (see, e.g., [4]). However, the Russian-Ukrainian war made its corrections: structures of some registers were amended and new RTCs launched due to migration of the population from unsafe regions to the areas under the Ukrainian control once the war began, as well as internal and external migration. Important data on location, age-and-sex composition of the population, employment or education can be extracted from the registers of the State Tax Service (namely, from the State Register of Individuals – Taxpayers), and the Pension Fund of Ukraine (the Register of Insured Persons), whereas data on births and deaths can be obtained from the State Register of Civil Status Acts of Citizens (SRCSAC) held by the Ukrainian Ministry of Justice. These registers, operated over many years, could accumulate large data arrays. Yet, the data in these registers are unlikely to be updated in the full scope due to warfare and migration of the population. Some of the war-related updates in the existing registers have, however, been made in RTCs. The Law of Ukraine “On Providing Public (Online Public) Services on Declaring and Registering the Place of Residence in Ukraine” [5] (editions after 2023–2024) specifies that RTCs shall record details on the registered place of residence of the internally displaced persons (IDPs) on the temporarily occupied territories of Ukraine, and on the territories of warfare (current or past). This ruling applies to making children’s documents identifying the person and confirming the Ukrainian citizenship. Hence, it has been possible to store not only historical details on previous places of residence, but also the data on the registered address of IDPs on the temporarily occupied territories of Ukraine or warfare zones [5, section VI, paragraphs 10-101]. Also, the abovementioned law links RTCs with “Oberih” register: now details from RTCs about men in conscription age can be transmitted to concerned territorial centers of staffing and social support [5, article 27, item 5]. The Unified Information Database on Internally Displaced Persons had been launched as early as before the Russian-Ukrainian war in 2014, after the enforcement of the Law of Ukraine “On Securing the Rights and Freedoms of Internally Displaced Persons” [6, article 41]. Amendments to the Procedure for Creation, Maintenance and Access to Data of Unified Information Database on Internally Displaced Persons [7] were being made in all the years that followed, to improve the recording of IDPs and their living conditions in new communities. Thus, the amendments in article 7 of the above law, made in 2022, provide additional benefits for the migrants in registering the unemployment status, whereas amendments to article 92 provide these benefits for them in protecting from adverse effects of non-fulfillment of financial obligations on credit and loan contracts. In 2023, the law was subject to amendments concerning obligations of local administrations and local self-governance bodies on providing IDPs with temporary dwelling and social benefits (articles 11, 20). The recent years saw a series of innovations in the registers of the Central Database of the Electronic Healthcare System (CDB EHS) and their links with USDR. Beginning with 2023, private personal data (name, family name, surname, date of birth, sex, details of personal identification documents) have to be transmitted from USDR to EHS along with the Unique Number of Entry (UNE) filed in USDR [8, article 11, item 6]. Important innovations set out in wartime laws include procedures for assessment of mental and physical conditions of persons. It concerns military men, either wounded in battle or released from captivity, conscripts and ones with serious illnesses. The amendments in the Law of Ukraine “The Principles of Ukrainian Law on Healthcare” [9], adopted in 2024, revised the approach to assessing the status of patients who have grave health problems and may get (or have already gotten) a disability group. They also reorganized the work of military medical commissions and decreed the creation of an online system for assessing the daily functioning of a person; this system, launched in 2025, could significantly simplify the assessment procedure and suppress its corruption component through its digitalization. The Register of Persons Referred for the Assessment of Everyday Functioning has to be created as part of this system. A crucial issue in urgent medicine and surgery is the access to donor blood, becoming even more pressing in time of the Russian-Ukrainian war. The Information and Communication System of Blood Donation (“eKrov” system) was launched for this purpose in 2023 under the aegis of the Ukrainian Ministry for Health Protection. According to item 3 of the System Operation Procedure [10], it includes: functional modules designed to automate interactions with blood donors; control over the donation procedure; planning and monitoring of blood reserves and components; determining the needs in blood and its components; carrying out logistic operations related with movement of blood and its components; recording of adverse cases and reactions, informing them to the State Service of Ukraine on Medicines and Drug Control; organization of investigations, etc. “eKrov” system maintains the Register of visits by persons who showed the desire to donate blood and/or its components. Also, “eKrov” system interacts with other online information systems and CDB EHS by connecting “eKrov” system to the central database as an online medical information system. An important step for the postwar reconstruction and even in the wartime is inviting staff from various sectors to work on de-occupied territories. The Procedure for Creating the Reserve of Medical Workers [11, item 2] specifies that its purpose is “…to staff heath protection institutions of public and communal ownership, established or reinstated on de-occupied territories of Ukraine, with personnel, to provide medical (rehabilitation) aid, ensure sanitary well-being of the population on these territories”. This step is supported by creating the Information and Communication System “The Reserve of Health Protection Staff for Work on De-Occupied Territories of Ukraine”. This system contains data about the staff enrolled in the reserve, and will contain details of their work in heath protection institutions on these territories (with marking the duration of this work), and of the need in such staff. To obtain information on professional skills of heath protection staff, the system will ensure open cross-departmental data exchange, in particular with the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations, and with the Unified State Electronic Database on Education [11, item 5]. Support to the Ukrainian population by providing good social services has acquired special importance in the wartime. Hence, the amendments in the Law of Ukraine “On Social Services” [12], adopted after the beginning of the large-scale Russian invasion, aimed to provide assistance to IDPs and other population strata affected by warfare. The procedure for organization of social service provision within specific administrative-territorial units (or at regional level) once the emergency or martial law is imposed across Ukraine or in its locations was specified in April 2022 [12, article 11, item 121]. For monitoring purposes, all the relevant information has to be entered in the created Register of Providers and Beneficiaries of Social Services. Also, the abovementioned law sets out the ways of providing the services on urgent basis (consulting, providing shelter, care, supported accommodation, short-term accommodation, in-kind support, transport services, etc.) once the life or health of a person is put in peril and once emergency or martial law across Ukraine or in its localities is imposed. This information is to be shown in the relevant entries of this register, like the details of persons who (according to article 28 of the law) will be exempt from payment for all the social services irrespective of the income. An important issue of the demographic policy is caring for orphans or children devoid of the parental care. Unfortunately, the number of orphans has been steadily growing as the war goes on. According to the law, The State Service of Ukraine on Children has created a databank on orphans and children devoid of parental care [13, article 13]. Once the large-scale invasion began, the Procedure for maintenance of the databank on orphans, children devoid of parental care, and families of potential adopters, guardians, caregivers, adoptive parents, parents-educators, developed in 2015, has been subject to amendments specific to its operation [14]. This databank is maintained as part of the Unified Information and Analytical System “Dity” (“Children”, item 2 of the Procedure). It is designed for accumulation and storage of data on children facing adverse living conditions, including the children affected by warfare and armed conflicts, who is temporarily removed (evacuated) on the territory of Ukraine where there are no warfare (military actions) or beyond Ukraine. Unfortunately, the abovementioned Procedure does not involve a nomenclature of information systems, registers or databanks with which data exchange has to be set. We can assume that these are USDR, SRCSAC, and RTCs in which children, potential adopters or guardians are recorded. Trans-border movements of the population have heavy effects for their demographic condition. This issue is especially acute in today’s Ukraine (as in other countries facing warfare), as the war has forced masses of the population to flee beyond the state boundaries. Part of these people leave Ukraine forever, others leave only as war refugees expecting to come back home once the situation is safe. Unfortunately, now it is impossible to count which share of them will return; another challenging task is assessing the number of migrants who have left Ukraine over the latest more than four years of the large-scale war. Still, the data in border patrol register allow for some inferences. All the details of persons, transport vehicles, and cargos crossing the state border are filed in the Integrated Interagency Information and Communication System “Arkan” designed for data processing and access [15]. The Regulations on this system were adopted by a directive of the Cabinet of Ministers of Ukraine (CMU) in 2025, although it had been operated as a subsystem of the single information system of the Ukrainian Ministry for Internal Affairs since 2008 [16]. The system “Arkan” consists of several subsystems containing relevant databases. One of them is the border control subsystem “Hart-1” operated by Database “Data on the Persons Who Have Crossed the State Border of Ukraine, Entered the Temporarily Occupied Territory of Ukraine, or Left Such Territory” [17]. It records the main details of those who have crossed the border, including the direction of crossing. A particularly challenging matter is assessing the number of population on the temporarily occupied territories of Ukraine. Article 6 of the Law of Ukraine “On Securing the Rights and Freedoms of Citizens, and the Legal Regime on the Temporarily Occupied Territory of Ukraine” [18] specifies that for the issuance of documents identifying the person and confirming the citizenship of Ukraine, or documents identifying the person and confirming his/her special status, details of the registered or declared place of residence of such persons and entries of these details in USDR can be provided by the State Register of Voters, the departmental information system of the State Migration Service of Ukraine, SRCSAC or the Unified Information Database on IDPs. Unfortunately, as the warfare goes on, details of the population on the temporarily occupied territories of Ukraine is hardly available. The persons who could leave these areas earlier and stay on the government-controlled territory are recorded in relevant registers as IDPs, and even if they have not registered as migrants, they are eligible for social assistance and, consequently, be included in the registers of the Unified Information System of Social Sphere. As regards the persons who have crossed the borders, they must be recorded in the registers of the migration service. However, the registers of territorial communities located on the temporarily occupied territory are either destroyed or lost due to warfare or cannot be updated due to the lack of information. Hence, the challenge lies in the impossibility of transmitting updates to USDR and other registers. It was soon after the declaration of the Ukraine’s independence that the Law of Ukraine “On Mobilization-Related Arrangements and Mobilization” [19] was passed, which would be subject of amendments in the following years (as this article was being written, the latest amendments were made in February 2026). Particular emphasis was placed on innovations driven by digitalization. Article 1 of this law specifies that the military records system must include means for automating the military record processes using the required databases (registers). Article 23 sets out that draft deferment in time of mobilization can be regulated using the Unified State Registers of Conscripts, Draftees, and Reservists (“Oberih”) with reference to data extracted from other official registers or databases, which confirm that the draftee is eligible for one of the specified deferments. Hence, the Unified State Registers of Conscripts, Draftees, and Reservists has become a central online information resource containing details of individual categories of the population. Introduced in 2017 [20] (with the previous title “The Unified State Register of Persons Liable for Military Service” changed in 2021), it is the main information source in this domain of administration. According to the new version of article 5, entities charged with the register are as follows: holder and administrator – The Ukrainian Ministry of Defense; manager – General Staff of the Armed Forces of Ukraine; administering and maintaining bodies – the Security Service of Ukraine and intelligence offices. Because in time of the martial law the state must adopt a new format for recording of those in military service, the year of 2024 saw the decision on creating a register of military servicemen, which would fulfil this function by replacing paper documentation. The Procedure for Maintenance of the State Register of Military Personnel [21], approved in 2026, is designed (according to item 2) for collection, storage, accumulation, updating, recording, processing, protection, depersonalization, and guaranteeing the uniqueness of records about servicemen of the Armed Forces of Ukraine and the State Special Transport Service. Hence, there is a need in creating a single database on military servicemen with automated assignment of the unique electronic identifier designed for electronic identification of a military serviceman, but also for use in other information and communication systems, and for providing public services in the field of national security and defense to military servicemen and members of their families. Item 36 of the above Procedure sets out the following potential statuses of the register entry: 1) active: a military serviceman is in the military service; he has left a military unit without authorization; his military service is suspended; he is missing in action; he is prisoner of war; 2) inactive: a military serviceman is killed; he is dead; he is dismissed from the military service; he is removed to other military units. Item 59 of the above Procedure makes the State Register of Military Personnel interactive with the following electronic information resources: USDR, the State Register of Individuals – Taxpayers; the Information System on Treatment of Prisoners of War; the Unified Register of Persons Missing in Special Circumstances; the State Register of Civil Status Acts of Citizens; the State Register of Conscripts, Draftees, and Reservists, and with other systems of the Ukrainian Ministry of Defense. Hence, once details of all the servicemen are entered in the register, its further updating will allow one to have a clear real-time grasp of the army manpower, which, after all, will contribute in demographic research. Of the abovementioned electronic information resource, one should emphasize the Unified Register of Persons Missing in Special Circumstances. This Register was launched as part of a new edition of the Law of Ukraine “On Legal Status of Persons Missing in Special Circumstances” [22]. According to article 1 of this law, the Register is designed for storage, protection, processing, use, and dissemination of information about such persons, their unidentified remains, existence or nonexistence of a judicial decision on the recognition of missing persons as ones missing in action, missing or declared dead; information about the issuance by a notary of a certificate on the assignment of a trustee for property of persons missing in special circumstances, as well as other data used in recording of missing persons, for purposes of their location. Article 4 of this law specifies that the status of the person missing in special circumstances shall be acquired once the details of this person, contained in the notice about the fact of missing, are recorded in the Register. The Regulations on this Register were approved in 2022 [23]. The Information System on Treatment of Prisoners of War, which must be interactive with the State Register of Military Servicemen, has been created quite recently by a CMU directive [24]. The Regulations approved by this directive set out that the system database shall include details of the Ukrainian defenders being in captivity of the aggressor state, civil persons devoid of personal freedom due to the armed aggression, and the persons missing in action due to the armed conflict, warfare, temporary occupation of the part of the Ukrainian territory. The nomenclature of PERs launched in the wartime and containing details of not only military man, but also civil persons need to be supplemented by the following registers [25]: Unified Register of Persons in Respect of Whom the Fact of Deprivation of Personal Liberty as a Result of Armed Aggression Against Ukraine Has Been Established; the Register of Persons Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine; Register of Information on Children Deported or Forcibly Displaced in Connection with the Armed Aggression of the Russian Federation against Ukraine. These registers, not existing in peaceful European countries (with exception of the countries involved in present-day Balkan wars), have been necessitated due to the aggression of the neighboring country. According to mass media reports, nearly 7,000 civil Ukrainians were Russian prisoners as of the beginning of 2025 [26], and nearly 7,000 Ukrainian soldiers as of the beginning of 2026 [27]. However, these figures are preliminary, because right now we cannot know how many soldiers deemed missing in action have been taken captives. D. Lubinets, a parliamentary commissioner on human rights, reports that Ukraine has found information about 20,000 children forcefully displaced by Russia from the Ukrainian territory after the start of the large-scale invasion; 19,915 confirmed facts have been recorded in the official Register of Deported Children [28]. As of February-March 2026, active support to the initiative Bring Kids Back UA has been provided by 38 countries, the Council of Europe and EU. As of March 25, 2026, it helped Ukraine bring back home 2,058 children [29]. The war made great many people to seek for protection due to illegal confinement. The relevant law had been passed in January 2022, i.e., prior to the large-scale invasion, with subsequent amendments and editorial changes made in 2023–2024 [30]. A substantial array of information that, unfortunately, occurred in time of intensive warfare on the Ukrainian territory, obviously needs regularization. It necessitated the creation of the Unified Register of Persons for Whom the Fact of Deprivation of Personal Freedom Due to the Armed Aggression Against Ukraine Is Established. The records in this Register allow them and their family members to exercise the right for social and legal protection. From demographic statistics perspective, the Register is a source of additional information about the number of the Ukrainian population. Unfortunately, the Russian aggression lasting longer than decade had caused deportations and forceful displacements of Ukrainian citizens by the enemy, children in particular. Although details of these actions might have been accumulated by relevant power bodies, but it was not until 2023 that CMU passed the directive “Some Issues of Protection of the Persons Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine”, which approved the procedure for creating and operating the relevant register [31]. Another CMU directive issued in October 2024 divided it into two separate parts: the Register of Persons Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine; and the Register of Data on Children Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine [31, item 5]. While the first register remained under the Ukrainian Ministry for Development of Communities and Territories, the second register, to which children’s details were transmitted, was handed over to the Ukrainian Ministry of Justice. Item 6 of the Directive on the Register of Deported or Forcefully Displaced Children sets out that the information shall be submitted monthly to the Ukrainian Ministry of Justice by ministries, other central executive power bodies, regional military administrations and Kyiv municipal military administration, other state power bodies. A separate role has been assigned to the Ukrainian Ministry of Foreign Affairs, with underscoring its interactions with the International Committee of Red Cross (ICRC), the ICRC Central Tracing Agency, other international organizations. The operative procedure of this Register relies on the terms “deported child” and “forcefully displaced child” [32, item 2]: a child deported due to the armed aggression of the Russian Federation against Ukraine refers to a person younger than 18 (adulthood), who stays on the territory of Ukraine on legal grounds and is eligible for permanent residence in Ukraine, and who has been forced to leave or abandon his/her place of residence on the territory on which he/she had legally stayed by way of eviction or other forced actions, given the lack of reasons specified by Article 49 of the Geneva Convention relative to the Protection of Civil Persons in Time of War from August 12, 1949, and Article 78 of the Additional Protocols to the Geneva Conventions from August 12, 1949, pertaining to the protection of victims of international armed conflicts (Protocol I from June 8, 1977), for the territory of the aggressor state or other state. The forcefully displaced child refers to the one forced to remove within the temporarily occupied territory of Ukraine without the abovementioned reasons. Table 1 (compiled by the authors by data from the normative and legal framework of Ukraine) provides a nomenclature of electronic information resources that can be used in assessing the number of the Ukrainian population and counting the demographic losses caused by military actions in the wartime and in the postwar period. This information is indispensable in determining the economic losses caused by the declined population and the respective fall of domestic economic indicators resulting from the Russian armed aggression [33]. The bulk of the registers have been improved or introduced due to the effects of the military conflict. Table 1 Electronic information resources for assessment of demographic losses As persistently emphasized by the authors earlier (see, e.g., [4; 34, с. 596; 35], the system of registers cannot be fully operational unless identifiers are introduced, identifiers of physical person in particular. Nowadays such identifiers use the unique number of entry in USDR and the Registration Number of Taxpayer Index Card (RNTIC) in SRIT, but they can be used in various registers and databases with reservations. The single personal identifier for PER system would enable the person to link all the necessary information from all the existing registers and the ones to be created in future, if need occurs. Also, the interoperability of official electronic information resources should be further enhanced. This will significantly simplify demographic research, especially counting of demographic losses. Conclusions and recommendations. The war broken out on the Ukrainian territory has heavy economic effects, but also political and humanitarian ones; it has changed the vectors of digitalization in many segments of public governance. The already existing electronic information resources have been adjusted and new ones launched. Not all the innovations have been driven by the war: some of the digitalization processes have been on contrary to its challenges. However, the war-specific context of life in Ukraine is responsible for introducing a series of PERs: Unified Register of Persons in Respect of Whom the Fact of Deprivation of Personal Liberty as a Result of Armed Aggression Against Ukraine Has Been Established; Register of Persons Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine; Register of Data on Children Deported or Forcefully Displaced Due to the Armed Aggression of the Russian Federation Against Ukraine and the Information System on Treatment of Prisoners of War. These Ukrainian electronic information resources need to be incorporated in the official PER system, to enable information exchange on the basis of “Trembita” platform. Information of these registers will be indispensable after the end of the war: real data on the number of the population in view of demographic losses will be demanded by the domestic economy for effective reconstruction, and for estimating the losses caused by the Russian aggression. Further research will be focused on foreign information electronic resources containing data on military conflicts in the recent history and their applicability for analysis of demographic trends in various countries. References 1. Poulain, M., Herm, A. (2013). Central Population Registers as a Source of Demographic Statistics in Europe. Translated by Depledge, R. Population. 68 (2), 183–212. https://doi.org/10.3917/popu.1302.0215 2. Hooda Nandal, A., Singla, M. L. (2019). Investigating the impact of metaphors on citizens’ adoption of e-governance in developing countries: An empirical study. Transforming Government: People, Process and Policy, 13 (1), 34–61. https://doi.org/10.1108/TG-04-2018-0026 3. 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Pro zatverdzhennia Metodyky vyznachennia ekonomichnykh vtrat, poviazanykh z liudskymy vtratamy, shcho vkliuchaiut nepriami ekonomichni vtraty, poviazani iz zmenshenniam chyselnosti naselennia ta vidpovidnym zmenshenniam ekonomichnykh pokaznykiv krainy, zavdanykh Ukraini vnaslidok zbroinoi ahresii Rosiskoi Federatsii: Nakaz Ministerstva ekonomiky Ukrainy vid 02.11.2022 r. № 4363 [On approval of the Methodology for determining economic losses associated with human losses, including indirect economic losses associated with a decrease in the population and a corresponding decrease in the country’s economic indicators, inflicted on Ukraine as a result of the armed aggression of the Russian Federation: Order of the Ministry of Economy of Ukraine of November 2, 2022 No. 4363]. zakon.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/z1716-22#Text [in Ukrainian]. 34. Gladun; O. M. (Ed.). (2021). Elektronni reiestry: stan v Ukraini [Electronic registers: state in Ukraine]. Kyiv: M. V. Ptukha Institute of Demography and Social Research. Retrieved from https://idss.org.ua/arhiv/registers3.pdf [in Ukrainian]. 35. Puhachova, M. V., & Gladun, O. M. (2025). Experience with Electronic Registers in Analyzing Demographic Processes in Ukraine. Science and Innovation, 21 (4), 37–51. https://doi.org/10.15407/scine21.04.037 Надійшла до редакції / Received on: 30.04.2026 Прорецензована / Reviewed on: Підписана до друку / Signed for printing on: Оприлюднена / Published on: М. В. Пугачова, доктор економічних наук, старший науковий співробітник, головний науковий співробітник, відділ демографічного моделювання та прогнозування, Е-mail: maryni@ukr.net ORCID: https://orcid.org/0000-0003-1680-4284; О. М. Гладун, доктор економічних наук, старший науковий співробітник, чл.-кор. НАН України, заступник директора, Е-mail: gladun.ua@gmail.com ORCID: https://orcid.org/0000-0001-6354-6180; Інститут демографії та досліджень якості життя імені Михайла Птухи НАН України Розвиток електронних джерел інформації про населення під час війни Розвиток інформаційних технологій суттєво посилив можливості складних систем збирати, зберігати, обробляти та використовувати інформацію. В останні десятиліття великі обсяги структурованих даних, накопичених у сфері функціонування держави, почали зберігатись у базах даних та реєстрах і зрозуміло, що найбільшими масивами інформації є дані про населення країни. Отже, електронні інформаційні ресурси, що містять такі дані, можна вважати одними з пріоритетних джерел для отримання даних про населення. Проте існують і проблеми, що суттєво впливають на можливість використання цих ресурсів, одна з них – відсутність єдиного ідентифікатора фізичної особи, який би дав можливість легко поєднувати відомості з різних реєстрів. В Україні електронні інформаційні ресурси знаходяться у постійному розвитку, особливо це помітно протягом декількох останніх років, але вплив війни дещо змінив цей напрямок: внесено зміни у нормативно-правову базу щодо наявних реєстрів, баз даних і систем та започатковано низку нових, більшість з яких не має закордонних аналогів. Отже, актуальним, на нашу думку, є здійснення аналізу, як російсько-українська війна вплинула на формування системи електронних реєстрів, що містять інформацію про населення, і наскільки ця система може наразі забезпечити інформацією демографічні дослідження. Мета статті – дослідження розвитку публічних електронних реєстрів, що містять інформацію про населення, узагальнення новацій у цій сфері, викликаних умовами війни, аналіз можливості використання цієї інформаційної бази для демографічного аналізу та оцінювання демографічних втрат. Розглянуто зміни, які було внесено після повномасштабного вторгнення РФ у функціонування Єдиного державного демографічного реєстру, Реєстру територіальних громад, Державного реєстру фізичних осіб – платників податків, Реєстру застрахованих осіб Державного реєстру загальнообов’язкового державного соціального страхування, Єдиної інформаційної бази даних про внутрішньо переміщених осіб, ЦБД Електронної системи охорони здоров’я (eHealth), Реєстру надавачів та отримувачів соціальних послуг, Банку даних про дітей-сиріт та дітей, позбавлених батьківського піклування Єдиної інформаційно-аналітичної системи “Діти”, Інтегрованої міжвідомчої інформаційно-комунікаційна система щодо контролю осіб, транспортних засобів та вантажів, які перетинають державний кордон (“Аркан”), Єдиного державного реєстру призовників, військовозобов’язаних та резервістів “Оберіг” та деяких інших. Крім того, розглянуті реєстри, створення яких обумовлено повномасштабною війною, а саме: Державний реєстр військовослужбовців, Інформаційна система з питань поводження з військовополоненими, Єдиний реєстр осіб, стосовно яких встановлено факт позбавлення особистої свободи внаслідок збройної агресії проти України, Реєстр відомостей щодо дітей, депортованих або примусово переміщених у зв’язку із збройною агресією Російської Федерації проти України. Вказано на потребу в реальних даних щодо чисельності населення для успішної відбудови економіки країни, а також для визначення розміру збитків, завданих агресією РФ.
VR Bridge® Technology as a Mechanism for Facilitating the Activities of International Scientific Ambassadors amid the Digital Transformation of Public Diplomacy
The article examines an innovative mechanism for supporting the activities of international scientific ambassadors in the context of the digital transformation of public diplomacy. The evolution of public diplomacy concepts is analyzed, with particular attention to the interrelationship between cultural, educational, scientific, and digital diplomacy as instruments of indirect international influence. Special emphasis is placed on the transition from traditional forms of diplomatic activity to digital and virtual modes of interaction based on the use of modern information and communication technologies. The study establishes that the further development of diplomacy is closely associated with the implementation of integrated digital solutions that facilitate not only the transmission of information but also the development of trust, empathy, and cognitive engagement among actors in international relations. The VR Bridge® technology is examined as an immersive mechanism of cross-border communication that operates through 3D visualization and audio interaction, creating a sense of presence and a shared communicative environment. The findings demonstrate that the use of such immersive platforms can mitigate the limitations of physical mobility faced by Ukrainian researchers under martial law, enhance the effectiveness of international scientific cooperation, and contribute to the emergence of a new model of diplomatic communication focused on cognitive and emotional influence. The article also explores the practical implementation of VR Bridge® within the activities of international scientific ambassadors, particularly as a tool for supporting academic mobility, fostering international partnerships, and facilitating the integration of Ukrainian science into the global research landscape. It is argued that immersive communication platforms should be viewed not only as technological solutions but also as institutional mechanisms for ensuring the resilience of educational and scientific systems in times of crisis. The results of the study indicate the relevance of VR Bridge® technology as a component of contemporary science diplomacy and as a promising mechanism for supporting the operation of the newly established institution of international scientific ambassadors.
The Need for Intrafirm Standardization for Audit of Accounting Estimates
Accounting estimates are widely used in practice, and they vary in nature. Their use is challenging due to a combination of sophisticated mathematical methods, models, uncertainties regarding future events, subjectivity of management, and strict demands to the quality of audit evidences. These circumstances make estimation one of the most sophisticated and responsible areas of audit, which requires standardized approaches, in-depth professional judgment, and steady reliance on the principle of professional skepticism. The authors demonstrate that the role of ISA 540 “Auditing Accounting Estimates and Related Disclosures” is increasing in view of the present-day requirements. Thus, the martial law changes approaches to estimating assets, devaluation, useful life, and cost documentation. The authors propose a structure of the intrafirm standard for accounting estimates, covering: legal requirements to audit of accounting estimates; risk estimates; determining further procedures and collection of evidences, their estimation, and estimation of misstatements; documenting of the accomplished audit procedures. Each section having its own function, altogether they form a complete methodical cycle. The section on legal requirements ensures coordinated auditors’ handling of ISA 54 and the other standards, lays down a framework and determines a single reference point on which all the subsequent procedures are built. The section on estimating risks of material misstatement of financial reporting through accounting estimates ensures consistency and predictability in planning of audit. The section on actions in response to estimated risks is designed to unify approaches to testing methods and models of accounting estimates, assumptions, and data; it helps enhance the professional skepticism. The section on general estimation of misstatements ensures similarity of the criteria for determining the materiality of misstatements, consistent formulation of conclusions, and reduction of the risk of wrong auditor’s judgment. The section on documenting aims to unify work documentation, thus helping codify the auditors’ knowledge and creating a framework for high-quality performance of audit. In view of the above, the authors systematized normative requirements to the audit of accounting estimates, provided examples of accounting estimates, built an algorithm for ISA 540 applications in audit practices, and summed up the measures of management control, to reduce the risk of improper applications of accounting policies. The authors’ propositions include estimation of a structure for control actions, procedures for estimating the degree of uncertainty in accounting estimation, actions in response to the estimated risks of material misstatement with regard to accounting estimates, estimation of misstatements detected by the auditor, and requirements to documentation. Checklists, documentation templates, and extended procedures developed by the authors allow the auditors to respond more effectively to the risks related with accounting estimates, thus enhancing the quality of audit.
The Sustainability Accounting and Reporting in Business Management
The article is devoted to the characteristics of the sustainability accounting and reporting in business management. This topic has been increasingly vital for Ukraine in view of the importance of the environmental and social indicators in the business management context. The stronger than ever significance is attached to issues related with the submission of non-financial reporting by Ukrainian business enterprises, because, in spite of the large research capacity in this field, Ukraine has not elaborated a standard and holistic approach to the integration of non-financial indicators in the reporting. A great many aspects pertaining to the social and environmental monitoring still remain subject to debate, whereas the lack of clear practical guidance and legally fixed norms complicates the obtaining of reliable data required for effective decision-making in business enterprise sector. Research methods: morphological analysis; logical generalization; structural analysis; comparisons; scientific abstraction. The social and environmental accounting is interpreted as a pivotal component in the sustainability accounting system, creating the information basis for effective decision-making in business enterprise sector, and its gradual evolution transforms the accounting into a powerful strategic management tool. It is underlined that the advanced approach to the sustainability accounting aims to combine financial and non-financial indicators, thus enabling for a more comprehensive performance analysis of business enterprises and their social and environmental impact. This approach helps enhance credibility to business and bolster its competitive advantages. An extensive analysis of the accounting practices at two Ukrainian business entities operating in parcel and mail delivery service, JSC “Ukrposhta” and Nova Post LLC revealed remarkable differences in their approaches to compilation of reporting. While “Ukrposhta” strictly observes the current regulatory requirements, Nova Post has been gradually introducing and integrating international standards within the financial and management reporting system. Yet, the two companies emphasize and confirm the ever more importance of ESG indicators that are increasingly viewed as an integral component of the current system of accounting and strategic business management. It is concluded that both companies are guided by up-to-date global trends and striving to enhance the competitiveness on the national and international market.