农业领域的企业透明度、可持续发展和可持续发展目标2和12:乌克兰的案例

Q2 Economics, Econometrics and Finance

Agris On-line Papers in Economics and Informatics Pub Date : 2022-09-30 DOI:10.7160/aol.2022.140305

I. Makarenko, A. Plastun, S. Kozmenko, O. Kozmenko, A. Rudychenko

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引用次数: 4

摘要

本文利用乌克兰农业公司的数据，探讨了可持续发展透明度和可持续发展目标2和12的披露及其对整体效率的影响。为此，开发并使用了可持续发展透明度指数(STI)方法。检验以下假设:STI得分越高，公司在同行中的地位越好。出于这些目的，STI指数是为乌克兰100强农业公司计算的。相关分析、格兰杰因果检验和回归分析表明，企业在可持续发展透明度方面的投入越多，排名越高。这是一个直接的证据，表明企业的可持续性透明度是当今其活动的一个重要因素。在适当的报告实践的基础上，本文提出了提高可持续发展透明度的建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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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来源期刊

Agris On-line Papers in Economics and Informatics Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)

CiteScore

2.20

自引率

0.00%

发文量

期刊介绍： The international journal AGRIS on-line Papers in Economics and Informatics is a scholarly open access, blind peer-reviewed by two reviewers, interdisciplinary, and fully refereed scientific journal. The journal is published quarterly on March 30, June 30, September 30 and December 30 of the current year by the Faculty of Economics and Management, Czech University of Life Sciences Prague. AGRIS on-line Papers in Economics and Informatics covers all areas of agriculture and rural development: -agricultural economics -agribusiness -agricultural policy and finance -agricultural management -agriculture''s contribution to rural development -information and communication technologies -information and database systems -e-business and internet marketing -ICT in environment -GIS, spatial analysis and landscape planning The journal provides a leading forum for an interaction and research on the above-mentioned topics of interest. The journal serves as a valuable resource for academics, policy makers and managers seeking up-to-date research on all areas of the subject. The journal prefers scientific papers by international teams of authors who deal with problems concerning the focus of our journal in the world-wide scope with relation to Europe.