Corporate sustainability reporting and management of agricultural businesses in Ukraine

Abstract

Meeting the information needs of agribusiness stakeholders based on the implementation of the principles of sustainable development in practice requires appropriate information and analytical support, which is provided by corporate non-financial reporting of economic entities. The purpose of the study is to substantiate the methodological foundations of the construction of the corporate architecture of sustainable management reporting of Ukrainian agricultural companies and to assess the degree of influence of such reporting on the value of agrarian business. The assessment of the degree of influence of corporate reporting of sustainable agricultural management on the financial results and value of agribusiness showed the existence of a close direct connection between agricultural holdings and uncertainty in small agricultural companies. The main problem was identified as the low motivation of the management of medium and small agricultural companies in Ukraine to participate in sustainable development programs. The proposal for the formation of non-financial reporting of an agricultural enterprise has been made, which will help to reveal important information to investors, increase the level of transparency of enterprises and serve as an additional source of forming a positive reputation in the global economic system.