SOCIAL COMPONENT OF SUSTAINABLE DEVELOPMENT OF AGRICULTURAL ENTERPRISES

Abstract

The relevance of business development in the long run is due to the need to raise awareness of stakeholders about social problems in agriculture. The aim of the study is to assess the achievement of indicators of the social pillar of the Sustainable Development Goals (SDGs) at the macro level and to analyze the social performance of agricultural holdings, based on the case method, which will provide a better understanding of decision-making processes at the level of enterprises. The analysis of indicators of SDGs at the level of country and region allowed to obtain generalized information on the state and level of achievement of certain established goals for designing scenarios for the development of agricultural sector. Maintaining viable rural areas is one of the key strategic goals of agriculture. To achieve this, we need to understand the decision-making process related to the problems of social sustainability, to establish the interdependent impact of social, economic and environmental pillars and the relationship between SDGs. It has been established that most research on the assessment of social dimension suggests ensuring good working conditions, meeting the needs and guaranteeing the rights of employees, the availability of social guarantees, training opportunities, etc. However, the estimates are mainly limited to qualitative parameters, which makes it impossible to compare them with other indicators. One of the conceptual approaches, which is the basis for studying the experience of companies in the assessment of social indicators, is based on GRI standards and applies to companies that make non-financial statements. The analysis of agricultural market operators that involve two agricultural holdings, which have made non-financial statements for several years, has revealed qualitative and quantitative changes in the social dimension. As a result, we have made a conclusion about multilevel process of selecting the list of indicators, which is consistent with GRI standards. However, in each case it contributes to the disclosure of information on guaranteed compliance with legal requirements for labor, training and staff development, staffing, health and safety, including appropriate insurance, financing of employees' sports initiatives, opportunities to provide material assistance and remuneration to employees, etc.