Expected strategic result 2.4.1.3. An annual independent audit of public sector entities of strategic importance for the economy and security of the state was introduced; the criteria for mandatory independent audit and the establishment of supervisory boards in public sector entities, including taking into account the level of corruption risks and the level of corruption in the sector, are periodically reviewed

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Progress in the implementation of measures as of 05.03.2026
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2
Implemented Not implemented
Measures implemented (fully and partially) - 1 (50%)
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Evaluation of achievement of ESR (%)

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Measures — 2

2.4.1.3.4. Preparing a periodic analytical report (within the 1st quarter of the year in which this report is to be prepared) on the substantiated definition of the criteria for mandatory formation of independent supervisory boards at state-owned enterprises and conducting an independent audit of such enterprises (if the independent audit is not mandated for all state-owned enterprises without exception)

The main implementer: Ministry of Economy, Environment and Agriculture of Ukraine

2.4.1.3.5. Discussing the report (within the 2nd quarter of the year in which the report was prepared) indicated in subclause 2.4.1.3.4 with the participation of representatives of government agencies, NGOs, international organizations, participants of international technical assistance projects, and the academic community

The main implementer: Ministry of Economy, Environment and Agriculture of Ukraine

Indicators — 2

ESR achievement level — indicator weight —
1
0 / 70%

Analytical reports are periodically prepared (once every three years), published, and discussed, focusing on the substantiated definition of the criteria for mandatory formation of independent supervisory boards at state-owned enterprises

i
2
0 / 30%

At least 80 percent of experts on the regulation of the economy and businesses estimate the criteria for the mandatory establishment of independent supervisory boards at state-owned enterprises are current and justified

i
* - certain measures are common to several ESRs, but have a separate number (id)