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Harmonization of Reporting of Ukrainian Enterprises with ESRS Standards as a Tool for Achieving the Sustainable Development Goals of Ukraine
Usatenko O. V.

Usatenko, Olha V. (2025) “Harmonization of Reporting of Ukrainian Enterprises with ESRS Standards as a Tool for Achieving the Sustainable Development Goals of Ukraine.” Business Inform 1:26–33.
https://doi.org/10.32983/2222-4459-2025-1-26-33

Section: Globalization Processes in the Economy

UDC 657.1.012

Abstract:
The aim of the article is to analyze the role of sustainability reporting in achieving the Sustainable Development Goals of Ukraine, which will contribute to the formation of modern practices of non-financial reporting, taking into account the key trends of sustainable development and challenges faced by business in the process of transformation. The article also develops road-maps for preparing enterprises for the stages of implementing the sustainability reporting strategy, which will avoid risks associated with non-compliance with regulatory requirements, ensure compliance with European reporting standards. As a result of the study, the key areas of implementation of the sustainability reporting strategy were identified as follows: introduction of unified methodological approaches to reporting; development of a regulatory framework in accordance with EU standards; ensuring the preparation of business for new requirements. Current global trends in the field of non-financial reporting are analyzed, directions of disclosure of information according to ESRS standards are established, which are: climate change, resources, pollution, biodiversity; equal opportunities, working conditions, human rights; business ethics, culture, risks, partnerships. The strategic goals are analyzed, i. e.: the introduction of sustainable development reporting in accordance with European ESRS standards, its publication and the implementation of an audit of the reporting of enterprises on sustainable development and quality control of audit ambassadors. A road-map for preparing enterprises for the first and second stages of the implementation of the sustainable development reporting strategy has been developed, which will help enterprises successfully pass all stages of the strategy implementation and ensure their long-term development. Prospects for further research in this direction are the development of methodological recommendations adapted to Ukrainian realities for the implementation of European Sustainability Reporting Standards (ESRS).

Keywords: strategy, sustainability reporting, European standards, regulatory requirements, risks, methodological approaches to reporting.

Fig.: 6. Bibl.: 10.

Usatenko Olha V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Economic Analysis and Finance, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2024). https://zakon.rada.gov.ua/laws/show/1015-2024-р#Text
Kononenko, L. V., Sysolina, N. P., and Chumachenko, O. S. “Zvitnist pidpryiemstv v umovakh staloho rozvytku: suchasnyi stan, problemy, perspektyvy, informatsiine zabezpechennia“ [Reporting of Enterprises in the Conditions of Sustainable Development: Current State, Problems, Prospects, Information Support]. Tsentralnoukrainskyi naukovyi visnyk. Seriia «Ekonomichni nauky», no. 6 (2021): 179-186. DOI: https://doi.org/10.32515/2663-1636.2021.6(39).179-186
Budko, O. V. “Pryntsypy pidhotovky zvitnosti zi staloho rozvytku“ [Principles for Preparing Sustainability Reporting]. Zbirnyk naukovykh prats Cherkaskoho derzhavnoho tekhnolohichnoho universytetu. Seriia «Ekonomichni nauky», no. 57 (2020): 26-34. DOI: 10.24025/2306-4420.0.57.2020.206259
Belova, I., and Semenyshena, N. “Intehrovana zvitnist instytutsiinykh odynyts: interpretatsiine pole kontseptu“ [Integrated Reporting of Institutional Units: Interpretation Field of the Concept]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii, no. 2 (2020): 16-32. DOI: https://doi.org/10.35774/ibo2020.02.016
Prymachenko, O. L., and Romanenko, M. O. “Zvitnist zi staloho rozvytku u zabezpechenni korporatyvnoi sotsialnoi vidpovidalnosti vitchyznianykh pidpryiemstv“ [Reporting on Sustainable Development in Ensuring Corporate Social Responsibility of Domestic Enterprises]. Ekonomika ta suspilstvo, no. 64 (2024). DOI: https://doi.org/10.32782/2524-0072/2024-64-146
Melnychuk, B. “Nadannia vpevnenosti shchodo zvituvannia zi staloho rozvytku: novyi vyklyk dlia suspilnoho nahliadu za audytorskoiu diialnistiu“ [Providing Assurance on Sustainability Reporting: A New Challenge for Public Oversight of Auditing Activities]. Synerhetychni draivery rozvytku obliku, podatkovoho audytu ta biznes-analityky. Irpin: Derzhavnyi podatkovyi universytet, 2024. 80-84.
Elidrisy, A. “Comparative Review of ESG Reporting Standards: ESRS European Sustainability Reporting Standards versus ISSB “International Sustainability Standards Board”“. International Multilingual Journal of Science and Technology. 2024. https://www.imjst.org/wp-content/uploads/2024/03/IMJSTP29120998.pdf
“Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU)“. https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng
“Ukraina zrobyla pershyi krok u zaprovadzhenni zvitnosti zi staloho rozvytku“ [Ukraine Has Taken the First Step in Introducing Sustainable Development Reporting]. Orhan suspilnoho nahliadu za audytorskoiu diialnistiu. December 11, 2024. https://www.apob.org.ua/?p=7529
Shostak, I. V., and Plysenko, H. P. “Intehrovana zvitnist v konteksti pryntsypiv ESG“ [Integrated Reporting in the Context of ESG Principles]. Zhurnal stratehichnykh ekonomichnykh doslidzhen, no. 2 (2024): 146-152. DOI: https://doi.org/10.30857/2786-5398.2024.2.13

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