IMPLEMENTATION OF SUSTAINABILITY REPORTING IN PUBLIC ADMINISTRATION OF THE UKRAINE’S FORESTRY SECTOR

Yuliia Zongaym

Y. Zongaym Ukranian National Forestry University, Lviv https://orcid.org/0009-0002-7105-3364

Keywords: sustainability reporting, public administration, forestry sector, ESG, post-war recovery, ESRS, MITECO in the context of Ukraine’s post-war recovery and European

Abstract

This article investigates the strategic prospects for integrating sustainability reporting (ESG) into the public administration of Ukraine’s forestry sector as a key driver for modernization. The study provides a comprehensive analysis of European expertise, with a particular focus on Spanish legislative frameworks and administrative practices. The author justifies the imperative for transparent non-financial reporting as a key component for ensuring Ukraine's post-war green recovery and its seamless integration into the European Single Market. Special attention is given to the alignment of forestry management with the Corporate Sustainability Reporting Directive (CSRD) to enhance accountability and attract international investment for sustainable development.

References

1. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (CSRD). Official Journal of the European Union. L 322/15.
2. Sustainable Finance Disclosure Regulation (SFDR) – Regulation (EU) 2019/2088 of the European Parliament and of the Council on sustainability‐related disclosures in the financial services sector.
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