Corporate Transparency, Sustainable Development and SDG 2 and 12 in Agriculture: The Case of Ukraine

Анотація

This paper explored sustainability transparency and SDGs 2 and 12 disclosure and its influence on their overall efficiency, using data from Ukrainian agricultural companies. To do this Sustainability Transparency Index (STI) methodology is developed and used. The following hypothesis is tested: the higher the STI score is, the better position of the company is among its peers. For these purposes, STI index is calculated for the top100 Ukrainian agriculture companies. Correlation analysis, Granger causality tests and regression analysis provide evidences in favour of high dependence of position in top100 from the STI score: the more efforts companies invest into Sustainability Transparency, the higher the position in ranking is. This is direct evidence that companies’ sustainability transparency is an important element of its activity nowadays. Recommendations to improve sustainability transparency based on suitable reporting practices are provided in this paper.

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