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SUSTAINABILITY
REPORTING AUDIT

ESG Reporting Audit is an independent examination of a company’s non-financial reporting covering Environmental, Social, and Governance (ESG) aspects in accordance with international standards, including CSRD, ESRS, GRI, and ISSB (IFRS S1, S2).

This service helps companies prepare for mandatory regulatory requirements, enhance investor and creditor confidence, and mitigate legal and reputational risks in the context of European integration. In Ukraine, similar requirements are being introduced through amendments to the Law of Ukraine “On Audit of Financial Statements and Auditing Activities.”

ORDER A CONSULTATION

Who needs a sustainability reporting audit?

An ESG reporting audit is relevant for:

large companies and groups subject to CSRD requirements;

companies with foreign investors or international financing;

businesses preparing to enter EU markets;

public companies and public-interest entities;

companies that already prepare or plan to prepare ESG / non-financial reports.

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STRATEGIC VALUE OF AN AUDIT

Regulatory compliance

Compliance with regulations creates a solid foundation for business and reduces the risk of fines and sanctions. Transparent reporting demonstrates control and accountability to investors.

International expansion

Alignment with global ESG standards opens access to new markets and partnerships. An audit facilitates due diligence processes and enables participation in international projects.

Investment attractiveness

Investment Attractiveness An independent ESG audit increases trust among investors and financial partners. It simplifies capital raising and contributes to more favorable financing terms.

Strong reputation

Transparency and compliance with standards build trust and strengthen a company’s strategic reputation. This is key to sustainable growth and competitive advantage at the global level.

When an ESG reporting audit is mandatory or critically important

  • the company falls under CSRD and ESRS requirements in the EU;
  • amendments to the Law of Ukraine “On Audit of Financial Statements and Auditing Activities” are implemented (mandatory ESG audit, certification of ESG auditors, quality control requirements);
  • required by international financial institutions, banks, or investors;
  • the company participates in international tenders or ESG-oriented financing programs.
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Why kreston ukraine

High level of trust in ESG audit results

We help strengthen trust in your business among Ukrainian and international creditors, investors, partners, and other stakeholders through independent and transparent assurance.

Professional ESG audit team

Your project is supervised by auditors and consultants with Big Four experience who understand both international requirements and Ukrainian practice.

Quality and transparency of ESG audit

Audits are conducted in accordance with international assurance standards, ensuring objectivity, reliability, and comparability of results.

Comprehensive approach to ESG reporting audit

We support clients at every stage - from preliminary diagnostics and ESG readiness assessment to issuing the official audit opinion.

Global ESG audit experience with local expertise

We combine international ESG audit methodologies with deep knowledge of Ukraine’s regulatory environment.

Preparation for mandatory sustainability reporting audit

We already work in line with upcoming legislative changes that will make sustainability reporting audits mandatory, helping businesses proactively minimize regulatory risks.

Kreston’s Global ESG Audit Experience

Kreston Ukraine is part of the global Kresto Global network, which unites independent firms in 115 countries worldwide. ESG audit has been identified as a strategic priority of the network:

  • regular international surveys (ESG Audit World Survey) confirm growing demand for sustainability audits;
  • experts apply global methodologies adapted to Ukrainian realities;
  • specialists support clients in transitioning to new standards and regulatory requirements.

A detailed presentation of our sustainability and ESG services is available via the link

News and publications

Is ESG audit already mandatory in Ukraine?

Yes, for certain categories of companies. The requirements are being actively implemented and expanded.

Which standards are applied in ESG audits?
CSRD, ESRS, GRI, ISSB (IFRS S1, IFRS S2).
How does ESG audit differ from ESG consulting?
An audit is an independent verification and assurance engagement, while consulting focuses on preparation and ongoing support.
Can a company prepare for an ESG audit in advance?

Yes, we conduct preliminary diagnostics and provide preparation support.

How long does an ESG audit take?
The duration depends on the scope of reporting and the company’s level of readiness.
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