Investment issues of agricultural enterprises in the context the development ESG agenda

This article examines the need for disclosure of non-financial information in agricultural organizations. The authors use comparison method to prove disclose social, environmental and corporate governance spheres. importance dividing into these areas is explained by ESG agenda. emphasize that there a sufficient number studies confirming positive impact on various companies. It was noted both disclosures financial performance companies (such as return assets equity), increase investment attractiveness organizations, resulting stock prices raise. In most cases, this can be current trends, according which solving problems key task. As result analysis, it concluded follow trends significant facts not only about component their activities, but also – how they affect environment society.