The level of corporate sector development depends not only on historical processes and factors, but also on the legal framework, which is actual at the certain time. Corporate governance in Ukrainian companies is developing constantly, e.g. under the influence of intense change legislation, so first we systematize the results of previous studies, second we carry out cross-sector analysis of the corporate governance performance in the financial and non-financial companies, and third we try to determine whether Ukrainian emerging corporate governance trends are moving to the worldwide accepted standards or not.