Keywords
corporate liability
convergence
adaptation
implementation
harmonization
business entities
legal entities
civil liability
tort liability
business partnership
obligations
How to Cite
Abstract
In the current context of European integration, the problem of harmonizing Ukrainian legislation with European standards is of particular importance. Legal responsibility of business entities is one of the significant categories of legal relations that determine the effectiveness of the state's economic system and ensure the protection of the rights of participants in economic relations. The topicality of the study is due to the fact that the national legal system has to be brought in line with EU standards, which, in turn, implies the thorough analysis of the mechanisms of corporate responsibility and their adaptation to the European principles. The process of bringing together Ukrainian and European legislation in the sphere of entrepreneurship is a complex scientific phenomenon. The purpose of the study is to analyze the legal mechanisms of legal and corporate social responsibility of business entities in Ukrainian and European legislation to determine the directions of their harmonization and improvement of the national legal system. The study has shown that there are significant differences between the Ukrainian and European legal regulation of corporate responsibility. The need to optimize the mechanisms of economic responsibility and include the principles of sustainable development into the State legislation for the effective convergence of the legislation has been identified. The study shows that successful adaptation of the Ukrainian legislation to the European standards in the field of corporate responsibility requires a systemic approach and includes the modernization of legal institutions, the introduction of new forms of corporate responsibility, as well as the implementation into the national legal system of international principles on their responsibility.
References
1. Horodyskyy, I., Borko, A., & Sirotkina, M. (2021). Adaptation of Ukrainian corporate legislation to European standards. Baltic Journal of Economic Studies, 7(3), 56-64. https://doi.org/10.30525/2256-0742/2021-7-3-56-64
2. Korol, V., & Nebyltsova, O. (2025). Convergence of EU and Ukrainian legislation on sustainability reporting entities classification criteria. Private Law and Business, 25(25), 168-176. https://doi.org/10.32849/2409-9201.2025.25.18
3. Vovk, М., & Yurkevych, Y. (2022). Legal status of the business entities in Ukraine in the context of changes in current legislation. Law Journal of the National Academy of Internal Affairs, 12(2), 9-15. https://doi.org/10.56215/04221202.09
4. Kurepina, O. (2023). Legal regime stimulating economic activities: Convergence of Ukrainian legislation with EU law based on SDGs. Amazonia Investiga, 12(70), 32-42. https://doi.org/10.34069/AI/2023.70.10.3
5. Koval, Y. O. (2024). Implementation of the EU acts in the field of capital markets into Ukrainian legislation: international legal framework and priority areas. Scientific Bulletin of Uzhhorod National University. Series: Law, 84(4). https://doi.org/10.24144/2307-3322.2024.84.4.39
6. Timoshenkov, I., Babenko, V., Nashchekina, O., & Makovoz, O. (2020). Institutional foundations of Ukraine’s transition to the green economy. Research in World Economy, 11(4), 16-22. https://doi.org/10.5430/rwe.v11n4p16
7. Korol, V., & Nebyltsova, O. (2024). EU legislation modernization on economic entities’ sustainability reporting. University Scientific Notes, 6(102), 36-47. https://doi.org/10.37491/UNZ.102.4
8. Danylova, M. V., Denega, O. P., Danylov, M. O., Dzhura, K. J., & Derevyanko, A. I. (2022). International principles and standards of labor law as a basis for improving labor legislation of Ukraine. The Indian Journal of Labour Economics, 65(4), 1121-1136. https://doi.org/10.1007/s41027-022-00409-2
9. Nishchymna, S. O., & Andrushchenko, T. S. (2024). Legal regulation of economic liability according to the legislation of Ukraine. Scientific Bulletin of Sivershchyna. Series: Law, 2(22), 40-49. https://doi.org/10.32755/sjlaw.2024.02.040
10. Cherneha, V. (2023). The mechanism for legal regulation of business entities' tortious obligations in Ukraine. Multidisciplinary Reviews, 6(2), 2023020. https://doi.org/10.31893/multirev.2023020
11. Islam, M. Z., & Uddin, M. (2023). The important role of comparative legal research. Journal of Asian and African Social Science and Humanities, 9(3), 31-43. https://doi.org/10.55327/jaash.v9i3.316
12. Mancuso, S. (2024). Lawscapes. International Journal for the Semiotics of Law-Revue internationale de Sémiotique juridique, 37(5), 1643-1663. https://doi.org/10.1007/s11196-024-10149-9
13. Mashkurov, G. A. (2024). Legal monitoring of the implementation of legislative acts: Comparative legal analysis. International Journal of Law and Courts, 4(6), 15-25. https://doi.org/10.37547/ijlc/Volume04Issue06-03
14. Vuletic, I. (2023). Corporate criminal liability: An overview of the Croatian model after 20 years of practice. Laws, 12(2), 27. https://doi.org/10.3390/laws12020027
15. Pleskach, M., & Tumasoniene, I. (2023). Legal support for information security of legal entities under Lithuanian and Ukrainian legislation. Law & Safety, (161), 123-134. https://doi.org/10.32631/pb.2023.4.14
16. Anatiichuk, V. V. (2021). General and limited partnerships: Features of legal regulation in Ukraine and European states. Actual Problems of Improving of Current Legislation of Ukraine, (55), 130-142. https://doi.org/10.15330/apiclu.55.130-142
17. Bushuieva, I. V., Petrova, K. V., & Polova, Z. M. (2021). Some aspects of analysis of the Ukrainian legislation regulating the production of veterinary medicines. Current Issues in Pharmacy and Medicine: Science and Practice, 14(2), 245-250. https://doi.org/10.14739/2409-2932.2021.2.233932
18. Pylypenko, P. D., & Synchuk, S. M. (2025). Regarding the issue of legal liability of social service providers under the legislation of Ukraine. Analytical and Comparative Jurisprudence, (1), 328-333. https://doi.org/10.24144/2788-6018.2025.01.52
19. Luchenko, D., Tsuvina, T., Karnaukh, B., Filatova-Belous, N., Yevkov, A., & Shumilo, I. (2024). Implementing open science principles in Ukrainian legislation: European experiences and national specificities. Problems of Legality, (166), 15–60. https://doi.org/10.21564/2414-990X.166.315471
20. Association Agreement between Ukraine, of the one part, and the European Union, the European Atomic Energy Community and their Member States, of the other part. (2014). https://zakon.rada.gov.ua/laws/show/984_011?lang=en#Text
21. European Commission. (2011). A renewed EU strategy 2011-14 for corporate social responsibility. https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:en:PDF
22. Kolohoida, O., Lukach, I., & Poiedynok, V. (2017). Legal aspects of corporate social responsibility in Ukraine on the way to European integration. Croatian Yearbook of European Law & Policy, 13(1), 291-312. https://hrcak.srce.hr/en/file/284885
23. European Parliament & Council of the European Union. (2022). Directive (EU) 2022/2464 of 14 December 2022. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2025 Yevheniia Lypnytska, Viktoriia Shyshliuk, Uliana Hryshko