Despite the fact that European Parliament approved The Directive on disclosure of nonfinancial and diversity information, that became a basis for European Action Plan on Integrated Performance and Reporting and should be implemented in national laws of EU states not later than December 2016 up to now there is neither binding methodology for such reporting no non-financial KPIs. The article describes the ways existing standards of sustainable reporting allows businesses, investors and auditors to be prepared for such changes. The study provides insight and adds to literature regarding the level of disclosure how sustainable report standards can be used by the business sector of the countries signed Association Agreement with EU.