{"id":894,"date":"2025-12-29T12:33:43","date_gmt":"2025-12-29T10:33:43","guid":{"rendered":"https:\/\/moore-stephens-kyiv.eu2.moore-global.com\/?page_id=894"},"modified":"2026-05-04T09:49:34","modified_gmt":"2026-05-04T07:49:34","slug":"guides-reports","status":"publish","type":"page","link":"https:\/\/www.moore.ua\/ua\/guides-reports\/","title":{"rendered":"\u041e\u0433\u043b\u044f\u0434\u0438 \u0442\u0430 \u0437\u0432\u0456\u0442\u0438"},"content":{"rendered":"<style id=\"strategiq-guides-carousel-style\">.block-guides-carousel{padding:24px 0}@media (min-width: 768px){.block-guides-carousel{padding:0}}.block-guides-carousel .container{padding-right:0}.block-guides-carousel__slider{margin-left:-16px}@media (min-width: 768px){.block-guides-carousel__slider{margin-left:0}}@media (min-width: 768px){.block-guides-carousel__heading-wrapper{padding-top:4.375rem}}@media (min-width: 768px){.block-guides-carousel__heading-wrapper,.block-guides-carousel__slider-inner{padding-left:40px;padding-right:40px}}@media (min-width: 992px){.block-guides-carousel__heading-wrapper,.block-guides-carousel__slider-inner{padding-left:100px;padding-right:100px}}.block-guides-carousel__heading{font-size:40px;margin-bottom:24px}.block-guides-carousel__slide{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;background-color:#4C55A2;height:100%;-webkit-box-align:start;-ms-flex-align:start;align-items:flex-start}@media (min-width: 768px){.block-guides-carousel__slide{-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;height:auto}}.block-guides-carousel__slide-title{font-size:24px;font-weight:400;line-height:36px;--text-color: var(--white)}@media only screen and 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2rem;display:block;height:auto}}.block-guides-carousel__slide-description{margin-bottom:2rem}.block-guides-carousel__slide-link{font-size:14px;margin-top:auto;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 768px){.block-guides-carousel__slide-link{margin-top:0}}.block-guides-carousel__slide .btn.block-guides-carousel__slide-link{border-color:#fff;color:#fff}.block-guides-carousel__slide .btn.block-guides-carousel__slide-link:before{border-top-color:#fff}.block-guides-carousel__slide .btn.block-guides-carousel__slide-link:hover{color:#02212E}.block-guides-carousel .swiper{overflow:visible;-webkit-clip-path:inset(0 -100vw -80px 0);clip-path:inset(0 -100vw -80px 0)}.block-guides-carousel .swiper-slide{height:auto}.block-guides-carousel .slider-navigation{width:98px;width:100%;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end;padding-right:90px;margin-top:24px;padding:0 90px;border-top:1px solid #D9D9D9;display:none}@media (min-width: 768px){.block-guides-carousel .slider-navigation{display:-webkit-box;display:-ms-flexbox;display:flex}}.block-guides-carousel .slider-navigation .slider-button{background-color:#E8E8E8;padding:.9375rem 1.25rem;cursor:pointer;height:50px}.block-guides-carousel .slider-navigation .slider-button:hover{background-color:#00AEEF}.block-guides-carousel .slider-navigation .slider-button:hover svg,.block-guides-carousel .slider-navigation .slider-button:hover path{stroke:#fff}.block-guides-carousel .slider-navigation .slider-button--next svg{-webkit-transform:rotate(180deg);transform:rotate(180deg)}.block-guides-carousel .slider-navigation .slider-pagination{position:relative;display:-webkit-box;display:-ms-flexbox;display:flex;bottom:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;font-size:16px;padding:12px 0}.block-guides-carousel .slider-navigation .slider-pagination__line{position:relative;display:inline-block;content:'';width:22px;height:1px;background-color:#02212E;margin:0 12px}\n\n\/*# sourceMappingURL=block-guides-carousel.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-guides-carousel wp-block-strategiq-guides-carousel has-background has-light-blue-background-color\">\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t<div class=\"section-name\">\n\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t<h3 class=\"section-name__heading\">\u041e\u0433\u043b\u044f\u0434\u0438 \u0442\u0430 \u0437\u0432\u0456\u0442\u0438<\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"block-guides-carousel__heading-wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12\">\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-guides-carousel__heading\">\u0417\u0432\u0456\u0442<\/h1>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t<div class=\"block-guides-carousel__slider\">\n\t\t\t<div class=\"block-guides-carousel__slider-inner\">\n\t\t\t\t<div class=\"swiper\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-220x310-f50_50.png 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-440x620-f50_50.png 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-482x310-f50_50.png 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-964x620-f50_50.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-482x310-f50_50.png\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-482x310-f50_50.png 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2798\/\u0417\u043d\u0456\u043c\u043e\u043a-\u0435\u043a\u0440\u0430\u043d\u0430-2026-05-04-\u043e-10.44.40-964x620-f50_50.png 2.000x\" alt=\"Guides &amp; Reports\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tTransparency Report 2025\t\t\t\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tTransparency Report represents our resilience in times of change \u2014 delivering quality, trust, and reliable results.\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/2026\/05\/Transparency-report-2025.pdf\" target=\"\">\u0427\u0438\u0442\u0430\u0442\u0438 \u0434\u0430\u043b\u0456 <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-220x310-f50_50.jpg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-440x620-f50_50.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-482x310-f50_50.jpg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-964x620-f50_50.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-482x310-f50_50.jpg\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-482x310-f50_50.jpg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2728\/Transparency-report-2025-964x620-f50_50.jpg 2.000x\" alt=\"Guides &amp; Reports\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c 2025\t\t\t\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0430\u0454 \u043d\u0430\u0448\u0443 \u0441\u0442\u0456\u0439\u043a\u0456\u0441\u0442\u044c \u0443 \u0447\u0430\u0441\u0438 \u0437\u043c\u0456\u043d \u2014 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0443\u044e\u0447\u0438 \u044f\u043a\u0456\u0441\u0442\u044c, \u0434\u043e\u0432\u0456\u0440\u0443 \u0442\u0430 \u0441\u0442\u0430\u0431\u0456\u043b\u044c\u043d\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438.\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/2026\/04\/\u0417\u0432\u0456\u0442-\u043f\u0440\u043e-\u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c-2025.pdf\" target=\"\">\u0427\u0438\u0442\u0430\u0442\u0438 \u0434\u0430\u043b\u0456 <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-220x310-f50_50.jpeg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-440x620-f50_50.jpeg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-482x310-f50_50.jpeg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-964x620-f50_50.jpeg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-482x310-f50_50.jpeg\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-482x310-f50_50.jpeg 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/1231\/DAE1352A-A375-4A7F-BCA0-116A51367CC2-964x620-f50_50.jpeg 2.000x\" alt=\"Guides &amp; Reports\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tTransparency Report 2024\t\t\t\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tThe Transparency Report 2024 provides insight into our governance, performance, and impact in a changing landscape.\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/2025\/12\/Transparency-Report-2024.pdf\" target=\"\">\u0427\u0438\u0442\u0430\u0442\u0438 \u0434\u0430\u043b\u0456 <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div 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src=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2104\/Screenshot-2026-01-29-201036-482x310-f50_50.png\" srcset=\"https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2104\/Screenshot-2026-01-29-201036-482x310-f50_50.png 1.000x,https:\/\/www.moore.ua\/wp-content\/uploads\/sites\/4\/bis-images\/2104\/Screenshot-2026-01-29-201036-632x406-f50_50.png 1.311x\" alt=\"Guides &amp; Reports\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c 2024\t\t\t\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\u0417\u0432\u0456\u0442 \u043f\u0440\u043e 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