Sustainability indicators under wartime stress: A case study of ESG and green finance in Ukraine’s agricultural sector
戦時下における持続可能性指標：ウクライナ農業部門におけるESGとグリーンファイナンスのケーススタディ (AI 翻訳)
Taras Gagalyuk, Volodymyr Metelytsia, Vladislav Valentinov
🤖 gxceed AI 要約
日本語
ウクライナ農業部門を対象に、戦時下でのESG指標の実用的重要性を検討。大企業は国際金融や輸出向けバリューチェーンとの結びつきからESGを戦略に組み込む一方、中小企業は間接的に影響を受ける。紛争下での情報開示の困難やデータ断片化、制度的支援の不足がESG普及の不均一性を生むと指摘。
English
This case study of Ukraine’s agricultural sector examines how ESG indicators become consequential under wartime conditions. Large firms integrate ESG due to international finance and export value chains, while SMEs are indirectly exposed. Fragmented data systems, sensitive disclosure, and weak institutional support create uneven ESG uptake, highlighting the need for robust indicator infrastructure in crisis settings.
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
日本のSSBJ導入や有報でのESG開示義務化が進む中、本論文は指標の実効性が制度・仲介・検証の連鎖に依存することを示唆する。危機時におけるデータ断片化や仲介機能低下は、日本でも自然災害等の緊急時に関連する知見を提供する。
In the global GX context
This paper contributes to the global understanding of ESG indicator infrastructure by examining a crisis-affected setting. It shows that ESG’s financial link depends on usability, credibility, and institutional support—relevant for TCFD/ISSB implementation in fragile contexts and for designing resilient disclosure systems.
👥 読者別の含意
🔬研究者:Provides a framework for analyzing ESG indicator infrastructure in extreme conditions, linking indicator generation, verification, and financial translation.
🏢実務担当者:Highlights the importance of maintaining data systems and intermediary support to sustain ESG reporting during operational disruptions.
🏛政策担当者:Emphasizes the need for policy feedback mechanisms and verification capacity to make ESG indicators work in crisis-affected settings.
📄 Abstract（原文）
ESG reporting is increasingly linked to access to finance and value-chain participation, yet its relevance remains selective rather than broad-based, especially in crisis-affected settings. The present case study examines how sustainability indicators become consequential for management, finance, and policy in Ukraine’s agricultural sector under wartime conditions. Drawing on 12 semi-structured interviews with six stakeholder groups, the study shows that sustainability indicators matter most where firms are already connected to international finance, export-oriented value chains, audit capacity, and stronger reporting infrastructures. Large agricultural companies increasingly integrate ESG-related indicators into strategic management and financing relationships, whereas SMEs remain more indirectly exposed through banks, donors, intermediaries, and evolving regulatory expectations. The case demonstrates that indicators become consequential only when they are usable, credible, and translatable across organizations. Under wartime conditions, however, disclosure becomes more sensitive, data systems remain fragmented, intermediary support is resource-constrained, and policy feedback weakens. The article develops a case-based account of wartime indicator infrastructures linking indicator generation, standardization, verification, intermediation, financial translation, and policy feedback. It argues that uneven ESG uptake in wartime Ukraine reflects fragmentation in this institutional chain rather than simply differences in firm motivation or formal regulatory scope. The case offers practical lessons for indicator design, interoperability, verification, and institutional support in crisis-affected settings.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6727547first seen 2026-07-09 04:49:33
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