Information support for the management of environmental activities of agribusiness enterprises in Ukraine

Abstract

Due to the increasing pollution of the environment in Ukraine as a result of energy and water resource consumption, waste management and emissions, land use, and biodiversity by agricultural businesses, the issue of implementing a sustainable development strategy is becoming increasingly important. Research results show that the ESG direction is typical for a small number of agro holdings in Ukraine, which is associated with their attraction to foreign investments and loans. Most of Ukraine's large agricultural companies either do not report on sustainable development or are completely absent from the public space, indicating a low level of interest in implementing the best sustainable development practices. Our results show that one of the reasons that hinder the implementation of sustainable development principles in agricultural businesses in Ukraine is the lack of informational support in managing its environmental activities. The information provided to management for making decisions on the impact on the environment and climate with the aim of reducing and preventing environmental risks is based on an information base that is systematized and summarized in accounting. Taking this into account, the article explores the legislation of Ukraine and scientists' proposals on organizing the environmental aspects in accounting and the place of environmental accounting in the accounting system. In modern conditions of development, agribusiness has the following peculiarities: the presence of bioenergy resources that reproduce dynamic soil fertility as a result of the biological transformation, and the intensification of production that affects the state of the land, climate, safety, and public health. Therefore, the paper investigates the information support for environmental management of agribusiness enterprises, taking into account the peculiarities of assets that are the true wealth of humanity and multiply energy on Earth, as well as assets that have an intensive impact on the state of land and climate.