{"id":4493,"date":"2026-10-31T13:35:23","date_gmt":"2026-10-31T11:35:23","guid":{"rendered":"https:\/\/audit-mk.com.ua\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/"},"modified":"2026-10-31T13:35:24","modified_gmt":"2026-10-31T11:35:24","slug":"zvitnist-zi-staloho-rozvytku-plan-2027-2030","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/","title":{"rendered":"Sustainability reporting in Ukraine: 2027-2030 plan and what business should do now"},"content":{"rendered":"<p><\/p>\n<p>Sustainability reporting in Ukraine will be rolled out under a 2027-2030 plan: on 30 October 2026 the Cabinet of Ministers approved the operational plan for implementing the Strategy for the introduction of sustainability reporting by enterprises. Which companies will report, and from which year, will be set by law once bill No. 15538 is adopted, but companies with EU investors, exporters and large enterprises should budget for preparation in 2027 already.<\/p>\n<p>For a director and a chief accountant this means that, alongside the balance sheet and the income statement, a further report will appear, with its own standard, its own format and its own auditor review. Below we explain what the Government approved, who will be affected first and where to start without waiting for the law.<\/p>\n<h2>What has changed<\/h2>\n<p>The Strategy for the introduction of sustainability reporting by enterprises was approved by a Cabinet of Ministers resolution in October 2024 (<a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/1015-2024-\u0440\" rel=\"nofollow\">text of the Strategy<\/a>). On 30 October 2026 the Cabinet of Ministers approved the operational plan for its implementation in 2027-2030, as announced by the <a href=\"https:\/\/www.mof.gov.ua\/uk\/news\/uriad_zatverdiv_plan_zaprovadzhennia_zvitnosti_zi_stalogo_rozvitku_na_20272030_roki-5994\" rel=\"nofollow\">Ministry of Finance<\/a>.<\/p>\n<p>The plan covers five areas:<\/p>\n<ul>\n<li>a regulatory framework for the application of the European Sustainability Reporting Standards (ESRS) by enterprises;<\/li>\n<li>a single electronic format for filing such reports;<\/li>\n<li>a procedure for filing and publishing the reports;<\/li>\n<li>preparing business for the new requirements;<\/li>\n<li>improving the requirements for audit activity so that assurance services on such reporting are of high quality.<\/li>\n<\/ul>\n<p>ESRS are built on the principle of double materiality. An enterprise discloses how it materially affects the environment and society, and at the same time how sustainability matters affect its own development, performance and financial position. In other words, this is not a separate &#8220;environmental&#8221; report but part of the picture of how resilient the business is.<\/p>\n<p>The legislative basis is already in parliament. During the 2024-2026 stage the Government approved and submitted to the Verkhovna Rada two bills: No. 15538 on the introduction of sustainability reporting and No. 15540 on improving the legislation on audit activity and harmonising it with EU law. Sustainability reporting and its audit are key indicators of negotiating cluster 2, &#8220;Internal Market&#8221;, in Ukraine&#8217;s EU accession, so this is an accession matter and not merely an accounting novelty.<\/p>\n<h2>Who is affected<\/h2>\n<p>The scope of enterprises and the deadlines will be set by law once bill No. 15538 is adopted. The Government&#8217;s announcement contains no thresholds by revenue or headcount, and we do not invent any. The EU&#8217;s CSRD directive gives a reference point: in the EU, sustainability reports are prepared by large companies, others join gradually, and the report is reviewed by an auditor with limited assurance.<\/p>\n<p>The topic is already relevant for:<\/p>\n<ul>\n<li>companies with foreign investors or parent companies in the EU, which receive supply chain requests for group reporting;<\/li>\n<li>exporters to the EU whose customers send questionnaires on emissions, energy and working conditions;<\/li>\n<li>borrowers of international banks and participants in donor programmes that request non-financial data;<\/li>\n<li>large enterprises, where, based on European experience, reporting starts.<\/li>\n<\/ul>\n<h2>What to do and by when<\/h2>\n<p>There is no law yet, so there are no hard deadlines. But the Government&#8217;s plan starts in 2027, and preparation should be taken into account when drawing up the 2027 budget. The steps:<\/p>\n<ol>\n<li>Appoint a person responsible for non-financial data. Usually this is the CFO or the chief accountant together with HR and the occupational safety engineer, because the data is scattered across departments.<\/li>\n<li>Take stock of what is already collected: energy consumption, emissions, headcount and turnover, occupational safety and injuries, supplier information. Part of this already exists in statistical and HR reporting.<\/li>\n<li>Review requests from EU customers over the past year. Their questionnaires show which indicators are considered material in your industry.<\/li>\n<li>Budget in 2027 for staff time, possible software for data collection and consulting.<\/li>\n<li>Set up data collection so that every figure has documentary support: meters, invoices, orders, logs. The report will be reviewed by an auditor, and the evidence requirements will be the same as for accounting data.<\/li>\n<li>Follow the adoption of bills No. 15538 and No. 15540: they will define the scope of enterprises, the first reporting year and the assurance requirements.<\/li>\n<\/ol>\n<h2>Typical mistakes at the start<\/h2>\n<ul>\n<li>Treating the sustainability report as marketing copy. In the EU such a report is reviewed by an auditor, so every statement must be backed by a document, not a slogan.<\/li>\n<li>Waiting for the law and then collecting last year&#8217;s data retroactively. Emissions and energy for a past year are hard to reconstruct if they were not recorded.<\/li>\n<li>Assigning the topic to a single department. ESRS data lives in accounting, HR, production and procurement at the same time.<\/li>\n<li>Ignoring questionnaires from EU customers because &#8220;it is not mandatory in Ukraine yet&#8221;. For an EU counterparty this is already part of its own reporting.<\/li>\n<li>Inventing thresholds and dates that do not exist yet. Until the law is adopted, the only reference points are the plan&#8217;s areas and European experience.<\/li>\n<\/ul>\n<h2>Financial reporting and sustainability reporting: the difference<\/h2>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Feature<\/th>\n<th scope=\"col\">Financial reporting<\/th>\n<th scope=\"col\">Sustainability reporting<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Standard<\/td>\n<td>Ukrainian NP(S)BO or IFRS<\/td>\n<td>ESRS (European Sustainability Reporting Standards)<\/td>\n<\/tr>\n<tr>\n<td>What it discloses<\/td>\n<td>Financial position, financial performance, cash flows<\/td>\n<td>The enterprise&#8217;s material impact on the environment and society, and the impact of sustainability matters on its development, performance and financial position<\/td>\n<\/tr>\n<tr>\n<td>Who reviews it<\/td>\n<td>Auditor, audit of financial statements<\/td>\n<td>Auditor, assurance services (limited assurance in the EU)<\/td>\n<\/tr>\n<tr>\n<td>Filing format<\/td>\n<td>iXBRL for IFRS financial statements<\/td>\n<td>A single electronic format is planned<\/td>\n<\/tr>\n<tr>\n<td>Who and from which year<\/td>\n<td>In force now<\/td>\n<td>To be set by law once bill No. 15538 is adopted<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>FAQ<\/h2>\n<details>\n<summary>What is sustainability reporting?<\/summary>\n<p>It is an enterprise&#8217;s report on its material impact on the environment and society and on how sustainability matters affect its development, performance and financial position. Ukraine plans to apply the European ESRS standards.<\/p>\n<\/details>\n<details>\n<summary>Who will file sustainability reports in Ukraine and from which year?<\/summary>\n<p>The scope of enterprises and the deadlines will be set by law once bill No. 15538 is adopted. The Government&#8217;s operational plan covers 2027-2030, and in the EU reporting started with large companies.<\/p>\n<\/details>\n<details>\n<summary>Does an auditor review the sustainability report?<\/summary>\n<p>In the EU yes, with limited assurance. The Government&#8217;s plan provides for improving the requirements for audit activity so that such assurance services are of high quality, and bill No. 15540 harmonises audit legislation with EU law.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We perform <a href=\"\/en\/uslugi\/auditorskie\/audit\/\">audits of financial statements<\/a> and support the transition to <a href=\"\/en\/uslugi\/konsulting\/audit-po-msfo\/\">IFRS<\/a> and filing in <a href=\"\/en\/finzvitnist-ixbrl\/\">iXBRL<\/a> format. For companies already receiving requests from EU investors or customers, we advise on how to organise non-financial data collection so that it can be supported by documents. Contact us via the <a href=\"\/en\/kontaktyi\/\">contacts page<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and how to start preparing now.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[120,118,121,117,119],"class_list":["post-4493","post","type-post","status-publish","format-standard","hentry","category-audyt-biznesu","tag-csrd-","tag-esrs","tag-sustainability-reporting-ukraine","tag-117","tag-119"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and how to start preparing now.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"MK Audit\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Sustainability reporting Ukraine: 2027-2030 plan\" \/>\n\t\t<meta property=\"og:description\" content=\"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and\u2026\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-10-31T11:35:23+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-10-31T11:35:24+00:00\" \/>\n\t\t<meta property=\"og:locale:alternate\" content=\"uk_UA\" \/>\n\t\t<meta property=\"og:locale:alternate\" content=\"ru_RU\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg\" \/>\n\t\t<meta property=\"og:image:alt\" content=\"MK Audit, an audit firm in Kyiv and a full member of DFK International\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Sustainability reporting Ukraine: 2027-2030 plan\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and\u2026\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg\" \/>\n\t\t<meta name=\"twitter:image:alt\" content=\"MK Audit, an audit firm in Kyiv and a full member of DFK International\" \/>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Sustainability reporting Ukraine: 2027-2030 plan | MK Audit","description":"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and how to start preparing now.","canonical_url":"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":null,"og:locale":"en_US","og:site_name":"MK Audit","og:type":"article","og:title":"Sustainability reporting Ukraine: 2027-2030 plan","og:description":"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and\u2026","og:url":"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/","article:published_time":"2026-10-31T11:35:23+00:00","article:modified_time":"2026-10-31T11:35:24+00:00","og:locale:alternate":["uk_UA","ru_RU"],"og:image":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg","og:image:width":1200,"og:image:height":630,"og:image:secure_url":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg","og:image:alt":"MK Audit, an audit firm in Kyiv and a full member of DFK International","twitter:card":"summary_large_image","twitter:title":"Sustainability reporting Ukraine: 2027-2030 plan","twitter:description":"Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and\u2026","twitter:image":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg","twitter:image:alt":"MK Audit, an audit firm in Kyiv and a full member of DFK International"},"aioseo_meta_data":{"post_id":"4493","title":"[:uk]\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443: \u043f\u043b\u0430\u043d 2027-2030 | \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:ru]\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438 2027-2030 | \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:en]Sustainability reporting Ukraine: 2027-2030 plan | MK Audit[:]","description":"[:uk]\u0423\u0440\u044f\u0434 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0438\u0432 \u043f\u043b\u0430\u043d \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043d\u0430 2027-2030 \u0440\u043e\u043a\u0438: \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 ESRS, \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c, \u043a\u043e\u0433\u043e \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0456 \u0437 \u0447\u043e\u0433\u043e \u043f\u043e\u0447\u0430\u0442\u0438.[:ru]\u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0443\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u043e \u043f\u043b\u0430\u043d \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438 \u043d\u0430 2027-2030 \u0433\u043e\u0434\u044b: ESRS, \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c, \u043a\u043e\u0433\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0438 \u0441 \u0447\u0435\u0433\u043e \u043d\u0430\u0447\u0430\u0442\u044c.[:en]Ukraine approved a 2027-2030 plan to introduce sustainability reporting: ESRS standards, auditor assurance, who is affected and how to start preparing now.[:]","keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":0,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2026-10-31 11:35:23","updated":"2026-10-31 11:35:25","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/category\/audyt-biznesu\/\" title=\"\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443\">\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tSustainability reporting in Ukraine: 2027-2030 plan and what business should do now\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/audit-mk.com.ua\/en\/"},{"label":"\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443","link":"https:\/\/audit-mk.com.ua\/en\/category\/audyt-biznesu\/"},{"label":"Sustainability reporting in Ukraine: 2027-2030 plan and what business should do now","link":"https:\/\/audit-mk.com.ua\/en\/zvitnist-zi-staloho-rozvytku-plan-2027-2030\/"}],"_links":{"self":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/comments?post=4493"}],"version-history":[{"count":1,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4493\/revisions"}],"predecessor-version":[{"id":4494,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4493\/revisions\/4494"}],"wp:attachment":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/media?parent=4493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/categories?post=4493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/tags?post=4493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}