Corporate Reporting in Ukraine: Key Findings and Next Steps

This Action Note presents key findings, priority directions and next practical steps for the development of corporate reporting, sustainability reporting and assurance practices in Ukraine, developed in the context of the expert round table “Corporate Reporting in the Auditor’s Practice: Current State, Challenges and Development Prospects”, organized by NGO “Club Ecological Initiative” (NGO CEI) on 30 June 2026. The Note was prepared as a working analytical document following the expert discussion and will be further refined in light of professional feedback. It outlines a practical agenda for moving from fragmented discussion to systematic cooperation, from general awareness of international reporting requirements to the development of methodological support, and from isolated expert initiatives toward a permanent knowledge platform in the field of corporate reporting and sustainability. Its priority directions cover the transformation of corporate reporting, the role of auditors in sustainability assurance, biodiversity and climate-related disclosures, the need for practical guidance for Ukrainian stakeholders, and the development of the CEI Sustainability Navigator as an AI-assisted knowledge tool for structured access to legislation, international standards, analytical materials and methodological resources. The document is non-binding and does not constitute the formal position or commitment of any participant, expert, organization, institution, funding body, partner or co-organizer. It is offered as a discussion document to support further professional dialogue, analytical work and practical initiatives of NGO CEI in the field of corporate reporting and sustainable development.