SUSTAINABILITY REPORTING OF AGRICULTURAL ENTERPRISES: EMPIRICAL EXPERIENCE OF UKRAINE

Анотація

The aim of this study is to enhance the information support for management decision-making in the context of sustainable development by developing a methodological approach to the preparation of sustainability reports for agricultural enterprises engaged in crop production. The relevance of the study stems from the increasing demands for transparency in the operations of agricultural enterprises, in particular those growing crop products, the need to integrate environmental, social, and ecological aspects into the accounting and analytical support system, as well as the lack of standardised reporting forms adapted to the sector-specific characteristics of agricultural enterprises growing crop products.As part of this study, the authors have refined the methodological framework for the preparation of sustainability reporting for agricultural enterprises; unlike existing approaches, this framework takes into account current trends in the sustainable development of such enterprises and identifies the relevant groups of indicators (financial indicators of economic and social performance, non-financial and financial indicators of environmental performance, and non-financial indicators of economic performance). This allows for a comprehensive reflection of the performance of agricultural enterprises engaged in crop production and the extent to which this aligns with sustainable development goals. The proposed methodological approach contributes to the development of reporting as an element of the accounting method by expanding its content and the analytical capabilities of sustainability reporting.The practical value of this research lies in the fact that the results obtained by the authors will facilitate the disclosure of sustainability information by Ukrainian agricultural enterprises engaged in crop production. The proposed format for such sustainability reporting for agricultural enterprises and the algorithm for completing it will ensure the development of a qualitatively new type of reporting, which will be adapted to support the effective management of their activities.

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