{"id":637702,"date":"2025-04-28T02:19:47","date_gmt":"2025-04-27T23:19:47","guid":{"rendered":"https:\/\/eba.com.ua\/?p=637702"},"modified":"2025-04-28T02:25:33","modified_gmt":"2025-04-27T23:25:33","slug":"bdo-v-ukrayini-onovlennya-u-sferi-zvitnosti-zi-stalogo-rozvytku-u-riznyh-yurysdyktsiyah-isrb-2025-02-q4-2024","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-onovlennya-u-sferi-zvitnosti-zi-stalogo-rozvytku-u-riznyh-yurysdyktsiyah-isrb-2025-02-q4-2024\/","title":{"rendered":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0443 \u0441\u0444\u0435\u0440\u0456 \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 \u0443 \u0440\u0456\u0437\u043d\u0438\u0445 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0456\u044f\u0445 (ISRB 2025\/02 Q4 2024)[:en]BDO in Ukraine: Sustainability Reporting Jurisdictional Update (ISRB 2025\/02 Q4 2024)[:]"},"content":{"rendered":"

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We are pleased to present the International Sustainability Reporting (ISR) 2025\/02 Q4<\/a> Sustainability Reporting Jurisdictional Update, issued by BDO.<\/p>\n

The material provides information on changes in various jurisdictions, including those of the European Union and the United States. It also includes a brief overview of key developments in sustainability reporting around the world.<\/p>\n

This material provides a comprehensive review of the latest developments in sustainability reporting and climate regulations across various jurisdictions, including the European Union, the United States, Malaysia, China, Canada, Thailand, the United Kingdom, Brazil, Switzerland, Qatar and Kenya.
\nThe main focus is on the growing global drive towards standardised and mandatory disclosure of environmental, social and governance (ESG) information by the companies.<\/em><\/p>\n

Presently, governments and non-governmental organisations in the world\u2019s leading countries are introducing regulations that define ESG requirements and reporting. In this context, it is worth paying attention to the European Union\u2019s CSRD directive (Corporate Sustainability Reporting Directive<\/a>), adopted in 2022. According to this directive, over 50 thousand European companies are required to report on non-financial ESG indicators with effect from 2025 (for 2024). The Directive extends beyond the European Union, encompassing companies based outside the region.<\/p>\n

The main criteria for such companies include: <\/strong>their shares are listed on an EU stock exchange, they have a parent company in an EU country, or they have a significant share of business in EU countries.<\/p>\n

According to unofficial estimates, the directive will affect approximately 10 thousand companies outside the EU, including Ukraine. The relevant reports must be subject to a separate non-financial audit<\/strong>.<\/p>\n

The European Union is taking proactive steps to standardise and mandate the disclosure of environmental, social and governance information by the companies. The European Commission has published answers to frequently asked questions on the EU Taxonomy<\/strong>, covering general requirements, interaction with the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), verification and assurance requirements, technical criteria for environmental objectives and Do No Significant Harm (DNSH) criteria.<\/p>\n

In accordance with the Strategy for Introduction of Sustainable Development Reporting by Enterprises, the implementation of EU regulations is of great importance for Ukraine. This will harmonise Ukrainian legislation with EU law, which is a prerequisite for Ukraine\u2019s candidacy for EU membership. The implementation of the European Sustainability Reporting Standards (ESRS) will enable Ukrainian companies to access reliable and objective information to assess the environmental, social and governance aspects of their operations, in particular through the introduction of mechanisms that increase transparency and accountability. This will also ensure a level playing field for Ukrainian companies in international markets and help to increase the volume of investments attracted.<\/p>\n

The Bulletin also discusses the US regulatory documents governing sustainability reporting and climate regulatory acts. The main emphasis is placed on California\u2019s laws SB-253 and SB-261, along with the regulations established by the US Securities and Exchange Commission (SEC):<\/p>\n