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February 2, 2026Open Access

Corporate Reporting on sustainable development in Ukraine:analysis of the current state of legal regulation and prospects for implementation

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Authors

OSOlena; id_orcid 0000-0002-8619-8964 SushchRBRosa; id_orcid 0000-0002-7662-9281 Ballardini

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Overview

Analysis examines legal regulations for corporate sustainability reporting in Ukraine, indicating the need for improved legislation.

Key Points

  • The aim is to assess current legal regulations and future implementation of corporate reporting on sustainable development in Ukraine.
  • Analyzed existing legal regulations concerning corporate sustainability reporting.
  • Evaluated the alignment of Ukrainian practices with European reporting standards.
  • Identified challenges in integrating sustainable development reporting into national legislation.
  • Identified gaps in current legislation affecting corporate sustainability reporting.
  • Highlighted the necessity for a legal basis to enforce reporting obligations.
  • Outlined potential impacts on labor, corporate, and financial legislation from sustainability reporting.

Cite This Study

Sushch et al. (2025) studied this question.

synapsesocial.com/papers/6980fe68c1c9540dea8106dchttps://doi.org/10.37772/2309-9275-2025-2
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