Financial and Integrated Reporting of Ukraine Energy Holdings in the Categories of Sustainable Development and Marketing Innovations

The relevance of the topic of this article is determined by the important role that energy companies of the world play in the process of the sustainable development of the society under conditions of global challenges. Their timeliness for Ukraine determines the formation of a new model of the energy market under conditions of European integration, the risks of losing the transit potential, low power efficiency, considerable negative environmental influence of the activity of energy holdings. The purpose of the paper is to diagnose the state of the implementation of the ESG – energy strategies of the Ukrainian holdings, using the data of financial and integrated reporting, to design the guidelines on their improvement based on innovation marketing, digital transformation, socially responsible investment and energy saving. The theoretical aspects of the research rest on the evaluation of the information capacity of financial and non-financial reporting of Ukraine energy holdings as the source for analysis of their sustainable development and innovation marketing. The object of the research is three leading energy holdings of Ukraine: Naftogaz Group, DTEK, SE “NNEGC “Energoatom”. In was shown that among these business structures, DTEK is based on private capital, while the other two are controlled by the government. Results of the paper include the conclusion that the following contributes to the implementation of the models of corporate social responsibility into practice of the activity of Ukrainian energy holdings under conditions of European integration: unification of the forms of social non-financial reporting; implementation of legislative acts aimed at the creation of competitive energy trading market; involvement of energy investments based on the agreements on cooperation with the European Community; fulfilment of national responsibilities in the area of nuclear security according to the European standards.