Integrity in Business: What the Research Found
A new report asks whether Ukrainian businesses are ready to rebuild the country without cutting ethical corners. Published on the Rubryka website on August 8, 2026, and drawing on the Window of Recovery outlet, the study is titled 'Rebuilding Ukraine with Integrity: The Role of Ethical Business.' It covered 118 companies, showing that 57% have mature business-integrity frameworks, while 23% remain at a low level of maturity. The most troubling pattern is in construction, where firms are largely clustered in that low-maturity group, making the sector a serious liability for national reconstruction.
Key Findings
According to the survey, 44 respondents said they faced limits because they chose to follow integrity standards. Their concerns included:
- 30% said local partners or clients viewed them as 'too rigid';
- 27% said they risked losing ground competitively because other companies rely on informal practices;
- 25% said they had less room to act quickly on urgent matters because they rejected informal mechanisms.
In late November 2025, the researchers also conducted 10 semi-structured in-depth interviews with representatives of Ukrainian businesses. The report was prepared by Accountability Lab and the Professional Association of Corporate Governance (PACG), with support from the New Democracy Fund, which is funded by the Danish Ministry of Foreign Affairs.
Overall, the study warns that nearly one in four companies has weak integrity practices, posing a clear danger to Ukraine's recovery. That could lead to unexpected problems such as higher project costs, lower work quality, opaque choices of suppliers and subcontractors, and a loss of confidence among communities, clients, and international partners.
To reduce these risks, the report recommends establishing clear and shared rules, building practical compliance tools, making procurement more transparent, and screening suppliers and subcontractors. Just as important is supporting businesses that remain committed to integrity, since they are essential to a successful rebuilding process.
The findings make it clear that ethical business conduct is a cornerstone of Ukraine's stable recovery.
When a large share of companies operates with weak integrity standards, both the economic and social sides of reconstruction are endangered. Trust between business, government, and the public is a vital foundation. Acting on the report's compliance recommendations could help create a more open and effective business climate, which in turn would support the country's long-term development.
In light of the challenges highlighted in the construction sector, it is essential for businesses to adopt robust compliance measures. A recent initiative has launched a free compliance program for small business owners in Western Ukraine, aimed at enhancing ethical practices and ensuring sustainable growth. Such programs could play a crucial role in fostering integrity, thereby mitigating the risks associated with the reconstruction efforts in the country.