Transition to sustainability reporting: evidence from EU and Ukraine

Sustainable Development Goal of UN (Goal 12.6), the accounting statements of the Association Agreement with the European Union and Section IV of the Deep and Comprehensive Free Trade Area between Ukraine and the EU, Sustainability strategies "Europe -2020" and "Ukraine -2020", the provisions of Directive 2014/95/EU are the guidelines for constructing a sustainability reporting system of Ukrainian companies because of the low level of corporate social responsibility perception in the national environment and the need for implementation of European integration initiatives.