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

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).