ESG Reporting in Ukraine: Regulation and Prospects for Ukrainian Businesses

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22.09.2026 27

ESG Reporting in Ukraine: Regulation and Prospects for Ukrainian Businesses

ESG reporting in Ukraine is gradually shifting from a predominantly voluntary corporate practice to becoming part of regulatory requirements and business processes. While its preparation was previously relevant mainly to companies working with international partners, seeking investment or aiming to strengthen their corporate reputation, the significance of ESG has now expanded considerably.

The article covers:

  • Europe’s regulatory reset
  • Development of the legislative framework at national level
  • ESG reporting does not begin with the report itself
  • Banking sector: ESG becomes part of financing decisions
  • The ‘5–7–9%’ programme: environmental and social standards as criteria for support
  • International financing and supply chains
  • What Ukrainian businesses should do now
  • Key considerations for Ukrainian businesses

Read more in an article by an EVERLEGAL lawyer for LIGA ZAKON: LINK

EVERLEGAL expert: Lesia Baginska, Lawyer at EVERLEGAL, specialising in environmental compliance and ESG regulation.

Learn more about EVERLEGAL’s ESG practice: LINK

For enquiries and consultations, please complete the short form on our website: LINK

 

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