Disclosure of Land Use Indicators in Sustainability Reporting

Анотація

The agricultural sector is one of the industries with a high environmental impact; therefore, ESG reporting and disclosure of non-financial land-use indicators are becoming a necessary condition for ensuring transparency in agribusiness activities, increasing accountability, and enhancing investment attractiveness. The article aims to systematize land-use indicators that, according to international standards, are subject to disclosure in sustainable development reporting, and to assess the level of such disclosure among Ukrainian agricultural companies. The research methodology includes content analysis of international standards, scientific publications, and sustainable development reports published by agricultural companies, as well as the use of analysis and synthesis, grouping, and abstract-logical methods. The analysis of international standards shows a clear evolution from simple disclosure of land areas to a multidimensional system for assessing land-use impacts, which includes spatial, environmental, and risk dimensions. Of particular importance is integrating land use into the framework of nature-related financial disclosure, thereby transforming land from an operational asset into a strategic factor in companies' financial stability. Analysis of corporate reporting shows that in the vast majority of sustainability reports, land-use disclosure is formed around five main blocks of information. The first block covers the land bank's structural characteristics. The second block concerns land-use productivity. The third block includes indicators of land use change. The fourth block covers land restoration and reclamation. The fifth block concerns biodiversity-related land indicators, which remain the least standardized and least reported. As for the agricultural sector, despite progress, sustainability reporting remains uneven. Large international companies demonstrate a high level of detail, while medium-sized enterprises are often limited to basic indicators of land area and productivity.

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