Stakeholder engagement in sustainability reporting: the case study of Ukrainian public agricultural companies

Purpose. The paper aims at finding out how significantly stakeholders are consulted and involved by preparers, Ukrainian publicly-listed agricultural companies, while compiling sustainability reporting (SR) assurance providers, during processes of SR. paper’s main research question may be formulated as follows ‘How deeply companies in the preparation their assurance?’ 
 Methodology / approach. study utilizes widely used techniques this field content analysis reports based on suggested coding rules which turn grounded leading literature. Authors use a multidimensional system (with maximum score 12 points) consists three elements offers an aggregate assessment information disclosure involvement reporting. Also authors base frameworks for classification stakeholders’ engagement level into levels (information, response strategies). sample although tiny, only five years/company observations, is comprehensive since it includes all presented GRI SDD database one largest databases its kind. To analyze latest relevant experience, have limited report type to modification – Standards. As result steps formation process, equal 3 that produced 5 period between 2017 2019 years. Results. While structure allowed points, analysed were able reach half earned 7, 6 rest was marked with points. From from our frontrunner Astarta Holding. Holding excels materiality relevance (4 company assured report. find strategy being analyzed mostly action intended inform (level 1) well consult support 2), whilst deep 3) almost neglected. In regards focus, we most cited actions 1 employees, consumers suppliers. Consumers also alongside authorities local communities strategy, whereas single stakeholders' group honoured treated highest third level. authors’ general impression part legitimacy theory best explain behaviour compilers because management uses rhetorical tools cover activities, itself lacks specifics about negative externalities. For authors, looks like exercise self-legitimization. It appears studied has not yet fully performed transfer ‘stakeholder management’ engagement’. understanding roots very perverted perception continuation financial not. reporting, defined internally percentage some indicators balance sheet and/or statement performance, sustainable important assurance, but cornerstone SR itself.
 Originality scientific novelty. knowledge, first extends thus shedding light unexplored (underexplored) practice. Practical value implications. First, practices Ukraine infancy, therefore any shortcomings identified will guide adjust these approaches future. Secondly, can seen dissemination practices. chosen pioneers matter, so they same time considered role models others, taking account experience gained them. Besides, addition findings useful regulators public alike terms adjusting approach regulating area.