The total resources distributed through this system have declined and became negligible in 2009-2010.14 There have also been some concerns regarding transparency of the process in awarding preferences. These VAT exemptions apply only to products which are not available or produced in Ukraine. In 2010, only a few among the major Ukrainian energy companies included special sections dedicated to environmental issues on their websites, but the situation in this area has been rapidly evolving, partly under the influence of foreign firms that introduce their home country’s corporate practices in Ukraine.