SUSTAINABILITY REPORTING OF AGRICULTURAL ENTERPRISES: EMPIRICAL EXPERIENCE OF UKRAINE
農業企業のサステナビリティ報告：ウクライナの実証経験 (AI 翻訳)
Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko, Mariia GUMENNA-DERII, Nataliya Shulga, Viktoria Nehodenko
🤖 gxceed AI 要約
日本語
ウクライナの作物生産農業企業向けサステナビリティ報告の方法論的アプローチを開発。経済・社会・環境の指標群を特定し、標準化された報告書形式を提案。実務的価値はウクライナ農業企業の情報開示促進。
English
This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a standardized reporting format. The practical value lies in facilitating sustainability disclosure for Ukrainian agricultural firms.
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
ウクライナ農業企業向けのサステナビリティ報告に特化。日本では農業分野のサステナビリティ報告は未発展だが、SSBJ基準や環境負荷開示の参考になり得る。
In the global GX context
While focused on Ukraine, this paper contributes to the global discussion on sector-specific sustainability reporting. It aligns with ISSB's move towards industry-based standards and may inform agricultural disclosure requirements elsewhere.
👥 読者別の含意
🔬研究者:Provides a methodological framework for sector-specific sustainability reporting, adaptable to other agricultural contexts.
🏢実務担当者:Offers a template for sustainability reports that can help Ukrainian agricultural enterprises disclose their ESG performance.
🏛政策担当者:May inform the development of standardized sustainability reporting guidelines for the agricultural sector.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55643/fcaptp.3.68.2026.5231first seen 2026-07-18 06:12:44
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