РОЗКРИТТЯ ІНФОРМАЦІЇ ЩОДО ВЗАЄМОДІЇ ЗІ СТЕЙКГОЛДЕРАМИ У ЗВІТНОСТІ ІЗ СТАЛОГО РОЗВИТКУ АГРАРНИХ ПІДПРИЄМСТВ: ПОРІВНЯЛЬНИЙ АНАЛІЗ ЗАКОРДОННОГО ТА УКРАЇНСЬКОГО ДОСВІДУ
農業企業のサステナビリティ報告におけるステークホルダーエンゲージメント情報の開示：ウクライナと国際経験の比較分析 (AI 翻訳)
S. Vasylishyn, Yu. Nezhyd
🤖 gxceed AI 要約
日本語
本研究は、農業企業のサステナビリティ報告におけるステークホルダーエンゲージメント情報開示について、国際的な慣行とウクライナの慣行を比較分析した。国際企業は統合的で戦略的なモデルを示す一方、ウクライナ企業は断片的な開示に留まっており、概念・構造・分析の各レベルでギャップが存在する。最終的に、EUのESRS基準との調和の方向性を提言している。
English
This study compares international and Ukrainian practices of stakeholder engagement disclosure in sustainability reporting for agricultural enterprises. International companies demonstrate integrated, strategic models, while Ukrainian firms show fragmented disclosure. The analysis identifies conceptual, structural, and analytical gaps, and suggests directions for harmonization with EU ESRS standards.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本稿はウクライナとEUの比較に焦点を当てており、日本への直接的な示唆は限定的だが、SSBJや有報でのサステナビリティ開示が進む中、ステークホルダーエンゲージメントの開示実務において参考となる枠組みを提供する。
In the global GX context
This paper provides a comparative analysis of stakeholder engagement disclosure in sustainability reporting, relevant to global frameworks like ESRS and ISSB. It highlights gaps in emerging economies and offers insights for improving transparency in agricultural sectors worldwide.
👥 読者別の含意
🔬研究者:Researchers can use the comparative methodology and the identified gaps as a basis for further studies on stakeholder engagement in sustainability reporting.
🏢実務担当者:Corporate sustainability teams can learn from the integrated approaches of international companies and assess their own stakeholder engagement practices.
🏛政策担当者:Policymakers can consider the suggested directions for harmonizing national reporting standards with ESRS, especially in the context of EU integration.
📄 Abstract（原文）
The growing global demand for transparent non-financial information and the spread of ESG practices necessitate the development of sustainability reporting as a tool for enhancing enterprise competitiveness and access to financial resources. In the context of Ukraine's European integration, particular importance is attached to the harmonization of national approaches to information disclosure with EU requirements, especially the ESRS standards. At the same time, stakeholder engagement serves as a key factor shaping the content of such reporting, which requires in-depth research considering the sectoral specifics of agricultural enterprises. The purpose of the study is to conduct a comparative analysis of international and Ukrainian practices in disclosing information on stakeholder engagement in sustainability reporting of agricultural enterprises and to substantiate directions for overcoming existing gaps in domestic practice. The article substantiates the role of stakeholder theory as a methodological foundation for sustainability reporting. The analysis of practices of leading international and Ukrainian enterprises revealed different levels of maturity in approaches to stakeholder engagement. It has been established that international companies demonstrate more integrated and strategically oriented models, while domestic enterprises are characterized by fragmented disclosure practices. Systemic "gaps" at the conceptual, structural, analytical
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32702/2306-6814.2026.8.118first seen 2026-05-15 19:11:46 · last seen 2026-05-22 04:48:53
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