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

Makarenko, Inna Oleksandrivna; Plastun, Oleksii Leonidovych; Kozmenko, Serhii Mykolaiovych; Kozmenko, O.; Rudychenkо, A.

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Title	Corporate Transparency, Sustainable Development and SDG 2 and 12 in Agriculture: The Case of Ukraine
Authors	Makarenko, Inna Oleksandrivna Plastun, Oleksii Leonidovych Kozmenko, Serhii Mykolaiovych Kozmenko, O. Rudychenkо, A.
ORCID	http://orcid.org/0000-0001-7326-5374 http://orcid.org/0000-0001-8208-7135 http://orcid.org/0000-0001-7710-4842
Keywords	sustainable development goals transparency sustainability reporting Sustainability Transparency Index agricultural management resilient agricultural practices
Type	Article
Date of Issue	2022
URI	https://essuir.sumdu.edu.ua/handle/123456789/98569
Publisher	Faculty of Economics and Management, Czech University of Life Sciences Prague
License	Creative Commons Attribution 4.0 International License
Citation	Makarenko, I., Plastun, A., Kozmenko, S., Kozmenko, O. and Rudychenko, A. (2022) "Corporate Transparency, Sustainable Development and SDG 2 and 12 in Agriculture: The Case of Ukraine", AGRIS on-line Papers in Economics and Informatics, Vol. 14, No. 3, pp. 57-70. ISSN 1804-1930. DOI 10.7160/aol.2022.140305.
Abstract	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.
Appears in Collections:	Наукові видання (ННІ БіЕМ)

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