Analytics

ESG reporting in Ukraine: new requirements
Sustainability Reporting in Ukraine: Government Re-Approves Draft Law
The Cabinet of Ministers has once again approved the draft law on sustainable development reporting. We explain who may be affected by the new requirements, what reporting under the ESRS entails, how the criteria for categorising enterprises will change, and what businesses need to prepare for the first reporting year — 2028.
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ESG in Ukraine’s Legal Framework: Regulatory Foundations and EU Guidance
This article examines the regulatory framework for ESG in Ukraine, the existing requirements for non-financial reporting, the differences between the Ukrainian and European approaches, and the key areas for the integration of ESRS standards. An analysis of ESG regulation in Ukraine demonstrates a gradual harmonisation with EU standards.
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Compensation for Damages Caused to Business by War: Prospects for an International Compensation Mechanism
The issue of compensation for business losses caused by the war continues to be addressed by a lawyer at Smartsolutions.
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“Reasonable economic reason (business purpose)” in the context of the Tax Code of Ukraine
Iryna Svyrydenko, a legal assistant at Smartsolutions, explained in detail what constitutes a reasonable economic justification in the context of the Tax Code. Business purpose in the Tax Code
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Compensation for losses caused to business by the war: peculiarities of filing a claim against the Russian Federation in a national court
In our previous posts in this series of articles for businesses on the subject of compensation for war-related losses, we discussed the need for companies to begin the preparatory process well in advance of receiving due compensation from the Russian Federation, in particular by gathering the necessary evidence and determining and documenting the extent of the losses.
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Methodology for Assessing Damages Caused to Business Entities in Connection with the Armed Aggression of the Russian Federation
The issue of assessing war-related damages (determining the amount) is examined in detail by the lawyer in this article.
Implementation of the CRS Common Reporting Standard in Ukraine
Implementation of the CRS Common Reporting Standard in Ukraine
On April 28, 2023, the Law, which introduced the Common Reporting Standard (CRS) and the Standard for Exchange of Information on Request, came into force.
“Gig contract”: what is it and what are its most striking features?
“Gig contract”: what is it and what are its most striking features?