EU法におけるサステナビリティ報告とビジネスによる人権尊重：ウクライナへの主要な考慮事項

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🔬研究者:EUのサステナビリティ報告法制と人権尊重の統合を比較法的に分析した事例として、非EU諸国への規範波及を研究する際の参照点となる。

🏢実務担当者:EUと取引する企業は、CSRD対応において人権尊重を含む広義のサステナビリティ定義を自社報告に反映させる必要性を再確認できる。

🏛政策担当者:EU法との整合を図る際、サステナビリティ事項の定義を狭めず、人権尊重を明示的に組み込むことの重要性を示唆する。

The introduction of corporate sustainability reporting has an increasing impact on the contemporary business environment and economic relations. At the same time, sustainability reporting is closely linked to the concept of business and human rights at an international level. Various public and private stakeholders, particularly within the European Union, prioritise the adoption of legally binding rules in this area. Currently, the European Union is one of the world's leaders in this area. Such legislative developments are highly relevant for states whose economies are focused on co-operating with European businesses. This paper focuses on defining sustainability in the context of corporate reporting under European Union law, and on assessing the current strategic framework and prospective Ukrainian legislation in relation to European Union legal acts on sustainability reporting. The purpose of the study is to justify the introduction of the European Union's approach to sustainability reporting regulation and to provide recommendations, taking into account the dimension of ensuring business respect for human rights. In this study, the author uses formal-legal, terminological and comparative legal methods, as well as legal analysis and synthesis. The research findings suggest that the European Union's approach to defining sustainability encompasses environmental, social and human rights matters, as well as governance factors, in the context of corporate reporting. The European Union's regulatory framework for sustainability reporting acknowledges business respect for human rights as an integral component of the overarching model. The analysis of the Ukrainian strategic framework on the introduction of sustainability reporting demonstrates a strong commitment to the comprehensive application of the European Union's approach within the domestic legal system. Concurrently, the research discloses that the Ukrainian prospective legislation is not fully aligned with European Union law due to the narrowing of the definition of sustainability matters and the lack of consideration for business respect for human rights. The document sets out recommendations to address the identified bottlenecks and inconsistencies in the development of Ukrainian legislation on sustainability reporting. The research findings and generated suggestions can be used by the relevant state bodies and other stakeholders to inform their activities and introduce sustainability reporting into legal and economic relations in Ukraine.

• openalex https://doi.org/10.30525/2256-0742/2026-12-4-322-332first seen 2026-09-30 05:01:36