ASSESSMENT OF COMPLIANCE LEVEL IN UKRAINIAN TRADING NETWORKS BASED ON AN INTEGRATED APPROACH WITH CONSIDERATION OF INTERNATIONAL EXPERIENCE

Abstract

The article is devoted to the study of compliance assessment in retail trade of Ukrainian trading networks with consideration of international experience. The relevance of the topic is determined by the growing role of compliance as a tool for ensuring transparency, risk management, and sustainable development of enterprises in a highly competitive environment. The purpose of the study is to evaluate the level of compliance in retail trade and to identify differences between Ukrainian and international practices. The methodological basis of the research is formed by the analysis of open data sources, including official websites, corporate policies, and publicly available documents of companies. A scoring approach was applied to assess key elements of compliance systems. The study introduces an integrated compliance index, which allows quantifying the level of compliance development and comparing companies based on a unified scale. The results of the research indicate a significant differentiation in the level of compliance among Ukrainian trading networks. It was found that most companies demonstrate a fragmented approach to compliance implementation, focusing mainly on operational aspects rather than strategic integration. At the same time, international retail companies show a systematic approach, including formalized policies, transparency mechanisms, and integration of compliance into corporate governance structures. The comparative analysis revealed a gap between Ukrainian and international practices, which is primarily caused by differences in corporate governance maturity, regulatory pressure, and transparency requirements. The study confirms that the level of public disclosure of compliance policies is an important indicator of system development. The practical value of the research lies in the proposed methodological approach, which can be used as a tool for evaluating compliance systems and monitoring their development. The results can be applied by retail companies to improve compliance practices, increase transparency, and align their activities with international standards.