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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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Efficiency of Compliance Management in Ukrainian Enterprises: Influencing Factors and Their Assessment
Shepelenko S. M., Dzhandzhhava N. V.

Shepelenko, Svitlana M., and Dzhandzhhava, Nataliia V. (2026) “Efficiency of Compliance Management in Ukrainian Enterprises: Influencing Factors and Their Assessment.” Business Inform 5:645–653.
https://doi.org/10.32983/2222-4459-2026-5-645-653

Section: Management and Marketing

Article is written in Ukrainian
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UDC 005.334:658.5

Abstract:
The article explores the factors that affect the efficiency of compliance management in Ukrainian enterprises amid stricter regulatory requirements, economic digitalization, and the growing role of corporate governance. It is substantiated that compliance management is an important part of an enterprise’s economic security system and ensures that its activities comply with legal, regulatory, ethical, and corporate standards. The study analyzes modern scientific approaches to defining the essence of compliance and the specifics of its implementation in enterprises across various sectors. Based on a review of scientific sources, the key factors influencing the performance of compliance systems are systematized. To determine the priority of these factors, the expert evaluation method was used. The study involved experts in the spheres like corporate governance, internal control, and risk management. To assess the consistency of the experts’ opinions, Kendall’s concordance coefficient and Pearson’s criterion were used. The results showed that the biggest impact on the efficiency of compliance management comes from top management’s support of compliance policies, the level of corporate culture and ethical standards, the efficiency of the internal control system, and the independence of the compliance department. It was found that managerial and organizational factors are more significant than technological and financial ones. The findings support the usefulness of using expert methods to evaluate the factors influencing compliance management efficiency and to set priority areas for its development. The practical significance of the study lies in the possibility of using the obtained results to improve enterprise compliance management systems, increase their level of economic security, reduce compliance risks, and ensure sustainable development amid modern economic transformations.

Keywords: compliance management; compliance; enterprise economic security; corporate governance; compliance risks; expert assessment; Kendall’s concordance coefficient; management efficiency; corporate culture.

Fig.: 1. Tabl.: 3. Formulae: 2. Bibl.: 19.

Shepelenko Svitlana M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Economics and Business Administration, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Dzhandzhhava Nataliia V. –

List of references in article

Dubitskyi M. (2025). Poniattia «komplaiens»: zahalna kharakterystyka pidkhodiv do vyznachennia [Concept of "compliance": general characteristics of approaches to definition]. Naukovi zapysky NaUKMA. Yurydychni nauky, 16, 54–62. https://doi.org/10.18523/2617-2607.2025.16.54-62
Gaudemet A. (2020). What is Compliance?. RED, 1, 89–92. https://shs.cairn.info/journal-red-2020-1-page-89?lang=en
Griffith J. S. (2016). Corporate Governance in an Era of Compliance. William & Mary Law Review, 6(57), 2075–2140. https://scholarship.law.wm.edu/wmlr/vol57/iss6/4
Josephson M. (2014). History of the Integrity, Ethics and Compliance Movement: a cautionary tale for CEOs and corporate directors. ETHIKOS, 1(28), 13–16. https://assets.corporatecompliance.org/portals/1/PDF/Resources/ethikos/past-issues/2014/scce-2014-01-ethikos-josephson.pdf
Kovalchuk O. V., Morenchenko K. H. & Bibik D. V. (2023). Sutnist i kharakterystyka komplaiensu: vyznachennia, funktsii, tsili, etychni osnovy, mistse v orhanizatsiinii strukturi pidpryiemstva [Essence and characteristics of compliance: definition, functions, goals, ethical foundations, place in the organizational structure of the enterprise]. Ekonomika. Finansy. Pravo, 1, 18–22. https://doi.org/10.37634/efp.2023.1.4
Kramarenko K. & Sharko I. (2025). Komplaiens-menedzhment yak skladova systemy finansovo-ekonomichnoi bezpeky subiektiv hospodariuvannia [Compliance management as a component of the financial and economic security system of business entities]. Problemy suchasnykh transformatsii. Seriia «Ekonomika ta upravlinnia», 21. https://doi.org/10.54929/2786-5738-2025-21-04-05
Krasnova I. V. & Pylypenko H. S. (2025). Analiz komplaiens-seredovyshcha bankiv Ukrainy kriz pryzmu zakhodiv vplyvu NBU [Analysis of the compliance environment of Ukrainian banks through the prism of NBU enforcement measures]. Ekonomika ta suspilstvo, 71. https://doi.org/10.32782/2524-0072/2025-71-52
Kvasnytska R. S., Kudryk N. V. & Khytra O. Yu. (2022). Systema komplaiens-kontroliu: pidkhody do pobudovy, pryntsypy y etapy funktsionuvannia [Compliance control system: approaches to construction, principles and stages of functioning]. The 5 th International scientific and practical conference «Modern science: innovations and prospects» (February 6–8, 2022) (pp. 609–615). SSPG Publish, Stockholm, Sweden.
Lifintsev D. S., Lishchynska V. V. & Verba V. A. (2026). Intehratsiia komplaiens-menedzhmentu v praktyky komunikatsiinoho ta proiektnoho menedzhmentu [Integration of compliance management into communication and project management practices]. Ekonomika ta suspilstvo, 83. https://doi.org/10.32782/2524-0072/2026-83-171
Lunova V. A. (2023). Vprovadzhennia funktsii komplaiens-menedzhmentu dlia zrostannia prozorosti biznesu pidpryiemstv [Implementation of compliance management functions to increase enterprise business transparency]. Ekonomika ta suspilstvo, 56. https://doi.org/10.32782/2524-0072/2023-56-132
Makovoz O. & Koval D. (2023). Teoretychni osnovy vyznachennia poniattia «komplaiens menedzhment» [Theoretical foundations for defining the concept of "compliance management"]. Adaptyvne upravlinnia: teoriia i praktyka. Seriia «Ekonomika», 17. https://doi.org/10.33296/2707-0654-17(34)-14
Maryniuk I. (2026). Porivnialna otsinka vprovadzhennia komplaiens-menedzhmentu v publichnomu ta pryvatnomu sektorakh Ukrainy [Comparative assessment of compliance management implementation in the public and private sectors of Ukraine]. Visnyk Ekonomiky, 2, 231–241. https://doi.org/10.35774/visnyk2026.02.231
Mozharovskyi M. Yu. (2021). Komplaiens subiekta hospodariuvannia: poniattia, vydy ta pryntsypy [Compliance of a business entity: concept, types and principles]. Chasopys Kyivskoho universytetu prava, 2, 204–208. https://chasprava.com.ua/index.php/journal/article/view/752
Prokhorova V. V. & Mushnykova S. A. (2020). Koevoliutsiina osnova upravlinnia ekonomichnoiu bezpekoiu pidpryiemstv [Coevolutionary basis of management of enterprise economic security]. Biznes Inform, 12, 440–445. https://doi.org/10.32983/2222-4459-2020-12-440-445
Prokhorova V. V. & Mushnykova S. A. (2019). Innovatsiinist systemy upravlinnia yak umova zabezpechennia bezpeky rozvytku pidpryiemstv [Innovativeness of management system as a condition for ensuring security of enterprise development]. Ekonomichnyi visnyk Natsionalnoho hirnychoho universytetu, 2, 82–90. http://nbuv.gov.ua/UJRN/evngu_2019_2_10
Prokhorova V., Krutova A. & Diachenko K. (2022). Ekonomichna bezpeka pidpryiemstv Ukrainy v umovakh destabilizatsiinoho rozvytku [Economic security of Ukrainian enterprises in conditions of destabilizing development]. Adaptyvne upravlinnia: teoriia i praktyka. Seriia «Ekonomika», 14. https://doi.org/10.33296/2707-0654-14(28)-10
Prymostka L., Krasnova I. & Strilchuk Yu. (2025). Komplaiens: sutnist, mizhnarodni standarty ta perspektyvy rozvytku dlia bankiv Ukrainy [Compliance: essence, international standards and development prospects for Ukrainian banks]. Herald of Khmelnytskyi National University. Economic Sciences, 2, 150–158. https://doi.org/10.31891/2307-5740-2025-340-23
Smerichevskyi S. F., Arefieva O. V. & Piletska S. T. (2022). Formuvannia stratehichnykh rishen pry upravlinni zminamy na pidpryiemstvi [Formation of strategic decisions in enterprise change management]. Biznes Inform, 6, 108–117. https://doi.org/10.32983/2222-4459-2022-6-108-117
Vorkunova O. V., Yarova N. V., Yarovyi V. I. & Kotsiubenko K. O. (2023). Stratehiia vprovadzhennia systemy komplaiens u diialnist pidpryiemstv morskoho transportu [Strategy for introducing a compliance system into the activities of maritime transport enterprises]. Biznes Inform, 4, 173–182. https://doi.org/10.32983/2222-4459-2023-4-173-182
Dubitskyi M. (2025). Poniattia «komplaiens»: zahalna kharakterystyka pidkhodiv do vyznachennia [Concept of "compliance": general characteristics of approaches to definition]. Naukovi zapysky NaUKMA. Yurydychni nauky, 16, 54–62. https://doi.org/10.18523/2617-2607.2025.16.54-62
Gaudemet A. (2020). What is Compliance?. RED, 1, 89–92. https://shs.cairn.info/journal-red-2020-1-page-89?lang=en
Griffith J. S. (2016). Corporate Governance in an Era of Compliance. William & Mary Law Review, 6(57), 2075–2140. https://scholarship.law.wm.edu/wmlr/vol57/iss6/4
Josephson M. (2014). History of the Integrity, Ethics and Compliance Movement: a cautionary tale for CEOs and corporate directors. ETHIKOS, 1(28), 13–16. https://assets.corporatecompliance.org/portals/1/PDF/Resources/ethikos/past-issues/2014/scce-2014-01-ethikos-josephson.pdf
Kovalchuk O. V., Morenchenko K. H. & Bibik D. V. (2023). Sutnist i kharakterystyka komplaiensu: vyznachennia, funktsii, tsili, etychni osnovy, mistse v orhanizatsiinii strukturi pidpryiemstva [Essence and characteristics of compliance: definition, functions, goals, ethical foundations, place in the organizational structure of the enterprise]. Ekonomika. Finansy. Pravo, 1, 18–22. https://doi.org/10.37634/efp.2023.1.4
Kramarenko K. & Sharko I. (2025). Komplaiens-menedzhment yak skladova systemy finansovo-ekonomichnoi bezpeky subiektiv hospodariuvannia [Compliance management as a component of the financial and economic security system of business entities]. Problemy suchasnykh transformatsii. Seriia «Ekonomika ta upravlinnia», 21. https://doi.org/10.54929/2786-5738-2025-21-04-05
Krasnova I. V. & Pylypenko H. S. (2025). Analiz komplaiens-seredovyshcha bankiv Ukrainy kriz pryzmu zakhodiv vplyvu NBU [Analysis of the compliance environment of Ukrainian banks through the prism of NBU enforcement measures]. Ekonomika ta suspilstvo, 71. https://doi.org/10.32782/2524-0072/2025-71-52
Kvasnytska R. S., Kudryk N. V. & Khytra O. Yu. (2022). Systema komplaiens-kontroliu: pidkhody do pobudovy, pryntsypy y etapy funktsionuvannia [Compliance control system: approaches to construction, principles and stages of functioning]. The 5 th International scientific and practical conference «Modern science: innovations and prospects» (February 6–8, 2022) (pp. 609–615). SSPG Publish, Stockholm, Sweden.
Lifintsev D. S., Lishchynska V. V. & Verba V. A. (2026). Intehratsiia komplaiens-menedzhmentu v praktyky komunikatsiinoho ta proiektnoho menedzhmentu [Integration of compliance management into communication and project management practices]. Ekonomika ta suspilstvo, 83. https://doi.org/10.32782/2524-0072/2026-83-171
Lunova V. A. (2023). Vprovadzhennia funktsii komplaiens-menedzhmentu dlia zrostannia prozorosti biznesu pidpryiemstv [Implementation of compliance management functions to increase enterprise business transparency]. Ekonomika ta suspilstvo, 56. https://doi.org/10.32782/2524-0072/2023-56-132
Makovoz O. & Koval D. (2023). Teoretychni osnovy vyznachennia poniattia «komplaiens menedzhment» [Theoretical foundations for defining the concept of "compliance management"]. Adaptyvne upravlinnia: teoriia i praktyka. Seriia «Ekonomika», 17. https://doi.org/10.33296/2707-0654-17(34)-14
Maryniuk I. (2026). Porivnialna otsinka vprovadzhennia komplaiens-menedzhmentu v publichnomu ta pryvatnomu sektorakh Ukrainy [Comparative assessment of compliance management implementation in the public and private sectors of Ukraine]. Visnyk Ekonomiky, 2, 231–241. https://doi.org/10.35774/visnyk2026.02.231
Mozharovskyi M. Yu. (2021). Komplaiens subiekta hospodariuvannia: poniattia, vydy ta pryntsypy [Compliance of a business entity: concept, types and principles]. Chasopys Kyivskoho universytetu prava, 2, 204–208. https://chasprava.com.ua/index.php/journal/article/view/752
Prokhorova V. V. & Mushnykova S. A. (2020). Koevoliutsiina osnova upravlinnia ekonomichnoiu bezpekoiu pidpryiemstv [Coevolutionary basis of management of enterprise economic security]. Biznes Inform, 12, 440–445. https://doi.org/10.32983/2222-4459-2020-12-440-445
Prokhorova V. V. & Mushnykova S. A. (2019). Innovatsiinist systemy upravlinnia yak umova zabezpechennia bezpeky rozvytku pidpryiemstv [Innovativeness of management system as a condition for ensuring security of enterprise development]. Ekonomichnyi visnyk Natsionalnoho hirnychoho universytetu, 2, 82–90. http://nbuv.gov.ua/UJRN/evngu_2019_2_10
Prokhorova V., Krutova A. & Diachenko K. (2022). Ekonomichna bezpeka pidpryiemstv Ukrainy v umovakh destabilizatsiinoho rozvytku [Economic security of Ukrainian enterprises in conditions of destabilizing development]. Adaptyvne upravlinnia: teoriia i praktyka. Seriia «Ekonomika», 14. https://doi.org/10.33296/2707-0654-14(28)-10
Prymostka L., Krasnova I. & Strilchuk Yu. (2025). Komplaiens: sutnist, mizhnarodni standarty ta perspektyvy rozvytku dlia bankiv Ukrainy [Compliance: essence, international standards and development prospects for Ukrainian banks]. Herald of Khmelnytskyi National University. Economic Sciences, 2, 150–158. https://doi.org/10.31891/2307-5740-2025-340-23
Smerichevskyi S. F., Arefieva O. V. & Piletska S. T. (2022). Formuvannia stratehichnykh rishen pry upravlinni zminamy na pidpryiemstvi [Formation of strategic decisions in enterprise change management]. Biznes Inform, 6, 108–117. https://doi.org/10.32983/2222-4459-2022-6-108-117
Vorkunova O. V., Yarova N. V., Yarovyi V. I. & Kotsiubenko K. O. (2023). Stratehiia vprovadzhennia systemy komplaiens u diialnist pidpryiemstv morskoho transportu [Strategy for introducing a compliance system into the activities of maritime transport enterprises]. Biznes Inform, 4, 173–182. https://doi.org/10.32983/2222-4459-2023-4-173-182