ЗВІТНІСТЬ ЗІ СТАЛОГО РОЗВИТКУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПДІПРИЄМСТВ: ЕМПІРИЧНИЙ ДОСВІД УКРАЇНИ
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Надіслано: 06-04-2026
Опубліковано: 30-06-2026
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Анотація
Метою цього дослідження є посилення інформаційного забезпечення ухвалення управлінських рішень у контексті сталого розвитку через розробку методологічного підходу до формування звітності зі сталого розвитку сільськогосподарських підприємств, що вирощують продукцію рослинництва. Актуальність дослідження зумовлена зростанням вимог до прозорості діяльності сільськогосподарських підприємств, зокрема тих, що вирощують продукцію рослинництва, необхідністю інтеграції екологічних, соціальних та екологічних аспектів до системи обліково-аналітичного забезпечення, а також відсутністю уніфікованих форм звітності, які були б адаптовані до галузевих особливостей сільськогосподарських підприємств, що вирощують продукцію рослинництва.
У межах проведеного дослідження автори вдосконалили методологічні положення щодо формування звітності зі сталого розвитку сільськогосподарських підприємств, що, на відміну від існуючих, ураховує сучасні тенденції сталого розвитку таких підприємств і розкриває відповідні групи показників (фінансові показники економічної та соціальної ефективності, нефінансові та фінансові показники природо-екологічної діяльності й нефінансові показники економічної ефективності). Це дозволяє комплексно відобразити результати діяльності сільськогосподарських підприємств, що вирощують продукцію рослинництва, та рівень їх відповідності цілям сталого розвитку. Запропонований методологічний підхід сприяє розвиткові такого елемента методу бухгалтерського обліку як звітність шляхом розширення її змістовного наповнення та аналітичних можливостей звітності зі сталого розвитку.
Практична цінність цього наукового дослідження полягає в тому, що отримані результати сприятимуть розкриттю інформації зі сталого розвитку українськими сільськогосподарськими підприємствами, які займаються виробництвом продукції рослинництва. Запропонована форма такої звітності зі сталого розвитку для сільськогосподарських підприємств та алгоритм її заповнення забезпечать розробку якісно нового типу звітності, яка буде адаптована для підтримки ефективного управління їхньою діяльністю.
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