A method of transmitting and receiving a signal by a sidelink user equipment (UE) in a wireless communication system includes receiving a physical sidelink shared channel (PSSCH) including a channel state information reference signal (CSI-RS) and transmitting a channel state information (CSI) report based on the CSI-RS within a predetermined window. A parameter related to the predetermined window is independently configured with respect to at least one of a resource pool, a service type, a priority, a quality of service (QoS) parameter, a block error rate (BLER), a speed, a CSI payload size, a subchannel size or a frequency resource region size.