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

Abstract

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