Transparency of agriculture companies: rationale of responsible investment for better decision making under sustainability
نویسندگان
چکیده
Purpose. The purpose of the article – to explore transparency under sustainability among agricultural companies in Ukraine (company “Kernel”) and Czech Republic “Agrofert”) with further recommendations implications related reporting.
 Methodology / approach. Qualitative estimations are based on Sustainability Transparency Index (STI) calculations. this index is binary a number criterions including links information; existence sustainable development policy; availability SDG reports; disclosure according ESG criteria specifics SDGs as well other relevant goals development.
 Results. from 2016 till 2019 Agrofert Kernel was almost same. But since after introduced steps increase its situation has changed dramatically. STI increased 32 80 2021. values for were unchanged 2020 (the latest available period analysis). As result, Kernel’s financial results indicators have demonstrated significant improvement both absolute relative. For example, net profit by more than 1000 %, investment cash-flow 100 ROE 500 % ROIC 140 %.
 Originality scientific novelty. New empirical qualitative agriculture different countries provided. Current study covers existing research gap, proved bibliometric analysis tool, instance pure academic discussion measurement, comparison benchmarking companies’ responsible purpose. Recommendations proposed. They intended better perception ideology incorporation ESG/SDG criterion especially Republic, levelling informational asymmetry moral risks their investors create rationale decision making sustainability. 
 Practical value implications. most efficient include following ones: implementation emergence specific reports criteria; activity company prioritization these within two groups. Further field might be devoted branch Republic. Spreading scope sample allows cross-industries analysis.
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ژورنال
عنوان ژورنال: Agricultural and resource economics
سال: 2022
ISSN: ['2414-584X']
DOI: https://doi.org/10.51599/are.2022.08.02.03