Abstract
This paper deals with the issue of sustainable development and integrated reporting following the most recent guidelines for energy generation companies in Ukraine. The electricity generation sector is considerably prioritized throughout the world due to core international needs and responsible business strategies. In the course of the study, key performance peculiarities of leading electricity generation companies were revealed in the context of compliance with cross-sectoral requirements and global challenges. International regulatory policies establish sets of rules for governments, non-governmental organizations as well as business entities, so are to be thoroughly analyzed, obligatorily followed and successfully implemented within corporate codes. In this scope the main factors of the Ukrainian energy sector development prospects were identified in order to find out several opportunities for future growth and structural shifts. The theoretical base and practical background were indicated following the already established standards and widespread principles as well as mechanisms for corporate performance management and integrated reporting release. Comprehensive secondary data analysis enabled the efficient research conduction and led to profound results delivery predetermined by the aim of study. On the basis of data given in annual corporate reports as well as statistical data the comparative analysis of various non-financial initiatives and corporate social responsibility projects was held to reveal the most crucial differences in performance coverage and result improvement. The most substantial features of various electricity generation types were outlined in scope of national sectoral prerequisites, taking into account the primacy of nuclear and thermal power facilities in overall electricity generation in Ukraine. The significance of social and ecological programs, green strategies and structural shift plans, responsible policies and ethical guides were proved in terms of sustainable development and high efficiency, driven by both internal and external functional aspects.
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