SUSTAINABILITY REPORTING AND ESG DISCLOSURE IN UKRAINE: IMPLEMENTATION OF THE NATIONAL STRATEGY

Abstract

The article examines the implementation of sustainability reporting in Ukraine in the context of European integration, increasing requirements for corporate transparency, and the needs of post-war economic recovery. The relevance of the topic is determined by the transition from voluntary approaches to non-financial reporting to the mandatory application of unified European standards for sustainability disclosure. The purpose of the study is to analyze the stages of implementation of the governmental Strategy for the Introduction of Sustainability Reporting by Enterprises until 2030, as well as to identify the key organizational, institutional, and methodological conditions for its implementation in accordance with the requirements of the EU Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). The methodological basis of the study includes the methods of analysis, synthesis, comparison, generalization, and classification applied to the examination of legal acts, academic approaches, and practical aspects of corporate reporting transformation. The article identifies two stages in the implementation of the Strategy: the preparatory stage (2024–2025), which provides for the development of the regulatory and institutional framework, and the full-scale implementation stage (2026–2030), associated with the transition to mandatory reporting under ESRS and external assurance of such reports. The main areas of state support are identified, including legal adaptation, development of digital infrastructure, training of specialists, and information and communication support for business. It is substantiated that the introduction of unified reporting standards will contribute to increasing corporate transparency, improving the quality of non-financial disclosures, strengthening trust among investors and international partners, and creating the preconditions for attracting investment to Ukraine’s post-war recovery.