Özet:

The article is devoted to the organizational and basic procedures of the Management Report’s structural synthesis and informational content. This reporting form introduction is due to the implementation of the Directive 2013/34 / EU provisions “On annual financial statements, consolidated financial statements” in the legislation of Ukraine. Accordingly, the requirement has been established for large enterprises, including public interest entities, to prepare a Management Report concerning the financial and non-financial information disclosing. Medium-sized enterprises are entitled to submit the Report in abridgement, highlighting only the finance indicators of their activities. Management Report is an information support source and a comprehensive assessment of the state and potential, financial, economic, social, labor and environmental enterprise activities, identified risks and uncertainties, etc.  The information obtained allows both internal and external users to assess the consequences of the enterprise activities impact on the environment, society and the economy, in particular, the certain segment development potential. Domestic and international regulatory support on the Management Report preparation has been analyzed as part of the study. It has been established that the form, structure and content of the Management Report is not regulated and is generated by enterprises independently in any form, taking into account the Methodological Recommendations for its preparation. The Management Report content has been proposed in accordance with the requirements of different management levels particularly concerning disclosing relevant information on agricultural enterprise activities in economic, social and environmental areas.  The purpose of such informational content is to reflect the specifics and technological features of the enterprise activities for crop production. The implementation of these recommendations will provide information on the results and specifics of agricultural enterprise activities; the headcount analysis and the social policy state in general at enterprises; impact on the environment and mechanisms to minimize it. It also has determined that disclosing these key performance indicators contributes to the increase in information transparency, accountability and comparability, as well as agricultural enterprise investment attractiveness and sustainable development.

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