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Preferences of Ukrainian Agribusinesses Toward Sustainability Reporting for Financing of Green Recovery

Author

Listed:
  • Metelytsia Volodymyr

    (DSc in Economics, Leibniz Institute of Agricultural Development in Transition Economies, Theodor-Lieser-Str. 2, 06120 Halle (Saale), Germany.)

  • Gottlieb Uliana

    (PhD, Swedish University of Agricultural Sciences, P.O Box 7070, SE-750 07 Uppsala, Sweden.)

  • Brosig Stephan

    (PhD, Leibniz Institute of Agricultural Development in Transition Economies, Theodor-Lieser-Str. 2, 06120 Halle (Saale), Germany.)

  • Gagalyuk Taras

    (PhD, Leibniz Institute of Agricultural Development in Transition Economies, Theodor-Lieser-Str. 2, 06120 Halle (Saale), Germany.)

Abstract

Aim Sustainability financing is a promising instrument for the recovery of Ukrainian agriculture during and after the war, particularly in light of Ukraine’s closer integration with the European Union. This study is the first of its kind to assess the opportunities for establishing institutional foundations for sustainability finance markets in Ukraine. Moreover, in the context of the EU Green Deal, this study provides pioneering evidence on the aspects that policy frameworks should consider to address the generally underdeveloped area of sustainability reporting in primary agriculture. Material and Methods A survey-based discrete choice experiment was designed to elicit the preferences of Ukrainian agricultural enterprises for engaging in sustainability reporting and related green financing opportunities. The authors conducted a pilot choice experiment with 65 agricultural enterprises of various sizes in Ukraine’s crop sector, focusing on their willingness to accept (WTA) features of emerging sustainability reporting. Results The results of the survey revealed certain trends in the priority of factors influencing the decision to ESG report: 1) external audit, 2) confidence in achieving satisfactory performance, 3) additional income, 4) type of information to report, and 5) preparation of the report. Conclusions In conclusion, in the context of Ukraine’s European integration, its state agricultural policy should focus on supporting educational programs to train financial advisors in sustainable development and green finance. Raising awareness of this issue will help Ukrainian agribusinesses to adopt sustainable agricultural practices.

Suggested Citation

  • Metelytsia Volodymyr & Gottlieb Uliana & Brosig Stephan & Gagalyuk Taras, 2025. "Preferences of Ukrainian Agribusinesses Toward Sustainability Reporting for Financing of Green Recovery," Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics, Sciendo, vol. 382(1), pages 1-28.
    • Handle: RePEc:vrs:zerpae:v:382:y:2025:i:1:p:1-28:n:1004
    DOI: 10.30858/zer/199951
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    Keywords

    choice experiment; sustainability reporting; green financing; recovery; Ukraine;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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