Preparation of ESG reports

At BDO in Ukraine, we recognize the significance of transparency and accountability in today's business landscape. By assisting companies in preparing and publishing their ESG reports, we provide comprehensive support at every stage of the process, offering services that adhere to the highest quality standards and are tailored to the unique needs of each company. 


Key components of our service:

  • Assessment of the current state of the company

We conduct a comprehensive assessment of the company’s existing ESG data and processes to ascertain the extent of compliance with sustainability requirements. This enables us to gain a deeper insight into the areas that require improvement and to develop content for the report.

  • Data collection and processing

We provide support in collecting, verifying and systematizing ESG data. We guarantee that the information collected is accurate, up-to-date and in compliance with international reporting standards.

  • Analysis of compliance with international standards

We ensure that reports comply with GRI (Global Reporting Initiative), SASB (Sustainability Accounting Standards Board), TCFD (Task Force on Climate-related Financial Disclosures) and other standards. This allows the company to meet the expectations of investors, regulators and international partners.

  • Developing the content and structure of the report

We help to create a transparent and appealing report structure that encompasses all the crucial elements of the company’s ESG operations. We include sections on environmental, social and governance indicators that are pertinent to the particulars of the business.

  • Creating design and visualization

We work on the visual design of the report, creating graphs, charts and infographics to ensure that the data is not only informative but also easily understandable. The objective of the report design is to enhance the company’s image and make it appealing to a broad audience.

  • Preparation for audit and inspection

We provide support in preparing for ESG reporting audits. We assist the company in preparing for potential inspections or requests from regulators and investors, ensuring that the report meets the highest standards.

  • Consultations on improving reporting

Once the report has been completed, we will provide recommendations on how to enhance the data collection process and its reflection in future reports. This contributes to the ongoing improvement of ESG indicators and the cultivation of a favorable corporate image.


Demonstrate a responsible attitude to ESG with BDO in Ukraine. Entrust us with the preparation of a report that accurately reflects your company’s actual results and achievements in sustainable development. Contact us today to learn how we can help your business grow transparently, responsibly and successfully!


Key Contact

  • What is an ESG report and why is it important for businesses?

An ESG report is a document that systematically reflects a company’s environmental, social and governance indicators. It helps businesses be transparent to investors, partners and regulators, and confirms their commitment to sustainable development.

  • What are the key components of an ESG report?

The report consists of the following sections:

1.    environmental indicators — greenhouse gas emissions, energy efficiency, waste management, etc.

2.    social aspects — working conditions, gender equality, social projects and corporate social responsibility

3.    management indicators — corporate ethics, management structure, anti-corruption policies, best management practices, transparency, risk management, etc.

  • Why should companies assess their status before preparing an ESG report?

This enables them to determine their level of compliance with sustainable development principles, identify gaps, and understand what data and processes need to be improved in order to generate a relevant and accurate report.

  • Why is it important to use international standards (e.g. GRI, ESRS, etc.)?

Standards provide a unified structure that makes reports comparable and understandable for stakeholders and international investors. BDO supports reports in accordance with GRI, SASB, ESRS and other standards to ensure proper quality and compliance with global practices.

  • How do companies collect ESG data for reporting?

The collection process includes verifying, updating and systematising data on environmental, social and governance aspects of their activities. It is important to ensure the accuracy and consistency of the information.

  • Is ESG reporting subject to mandatory audit?

Auditing is not currently mandatory in Ukraine; however, requirements in line with international directives (e.g., the CSRD Directive) are expected to be introduced. Once in place, data verification will become standard practice for large companies. Independent auditing enhances the confidence of investors and stakeholders.

  • What are the benefits for a company after preparing ESG reporting?

-    Increased business transparency for investors and partners

-    Enhanced reputation and stakeholder trust

-    Better preparedness for regulatory requirements and future standards

-    Insights for strategic decision-making on sustainable development

  • When should ESG report preparation be initiated?

ESG report preparation should start as soon as possible, regardless of a company’s size, in order to:

Understand current ESG processes

Set up data collection

Consistently implement best practices for sustainable development

ESG (Environmental, Social, Governance) — a concept of sustainable development that describes non-financial indicators of a company’s impact on the environment, society, and corporate governance.

ESG report — a document that discloses a company’s ESG indicators to stakeholders and the market.

GRI (Global Reporting Initiative) — an international standard for non-financial reporting that defines rules for disclosing sustainability data.

SASB (Sustainability Accounting Standards Board) — a set of industry standards that define material non-financial indicators for investors.

CSRD (Corporate Sustainability Reporting Directive) — an EU directive establishing ESG reporting requirements for EU companies.

ESRS (European Sustainability Reporting Standards) — European standards for non-financial reporting applied under the CSRD.

Materiality — the process of determining which ESG aspects are most significant to a company and its stakeholders.

Audit of ESG reporting — independent verification of ESG reports for compliance with relevant standards and accuracy of data.