Agricultural Enterprises Research Articles

Reform of Environmental Protection Management Mode of Green Agricultural Enterprises

This article explores the intersection of social responsibility and environmental protection within the agricultural sector, highlighting the challenges and advancements faced by enterprises in China. It examines the evolution of environmental protection policies since the implementation of the new Environmental Protection Law in 2015, and assesses how these regulations have impacted agricultural enterprises. The discussion focuses on the integration of environmental protection into corporate strategies, emphasizing the need for technological innovation, alignment with international standards, and the cultivation of environmental awareness among staff. Key findings reveal that while many enterprises have made significant strides in addressing environmental issues, challenges persist, particularly for older industries and those impacted by market downturns. The article concludes with recommendations for improving competitiveness through clean production methods, increased use of clean energy, and enhanced government support and supervision.

Attitudes Toward ESG Reporting in a Crisis Economy: Insights From Interviews With Ukrainian Agricultural Enterprises

ABSTRACTThis article explores how ESG reporting practices evolve in high‐risk, low‐institutional contexts by examining Ukrainian agricultural enterprises operating under conditions of war, economic instability, and EU integration pressures. Drawing on semi‐structured interviews, we show that, unlike highly institutionalized ESG models in the Global West, Ukrainian agricultural companies adopt pragmatic, survival‐oriented approaches to sustainability. ESG engagement centers on business continuity and community support—balancing moral imperatives with operational needs. A low level of institutionalization fosters authenticity and reduces greenwashing risk, yet widespread skepticism persists regarding the feasibility of reporting without clear financial incentives. These findings challenge the assumptions of global ESG frameworks and highlight the need to reorient standards toward financial materiality in crisis economies. We propose an adaptive ESG reporting model that reduces compliance burdens for SMEs and outline policy measures—including advisory services, simplified procedures, financial incentives, and targeted education—to facilitate context‐sensitive ESG integration.

Эффективность реализации политики по импортозамещению в животноводстве как основа стабильного развития региона

The article studies the issues of assessing the effectiveness of the livestock industry in the Southern Federal District, as one of the agricultural leaders in our country. The analysis of the dynamics of production indicators, balanced financial result, share in the production of livestock products of agricultural enterprises engaged in the production of livestock products is carried out. The values of the indicators of the level of profitability, sales of these products by agricultural enterprises are studied. Based on the results of the study, the corresponding conclusions are made.

Integration of virtual reality into veterinary science teaching

All Australasian veterinary science degrees have a requirement that graduates must be omnicompetent at graduation across relevant species, including livestock such as sheep and cattle (Australian Veterinary Boards Council, 2024). The majority of students entering veterinary degrees come from urban backgrounds and most intend to graduate into roles in small animal practice, rather than rural livestock practice (Feakes et.al, 2019). Veterinary educators need to rapidly upskill students in livestock production systems so they are competent graduates, particularly as significant numbers of students move into mixed practice work, including livestock, when their initial intention may only have been small animals such as dogs and cats (Feakes et.al, 2019). Students studying the veterinary degree come from a diversity of backgrounds with significant numbers of international students (VSANZ, 2024). Any curriculum development therefore needs to include consideration and inclusion of the needs of a diverse group of learners across different city/country background, cultural and historical learning background amongst other factors. One method to rapidly provide students with access to enterprises is to produce virtual farm enterprise visits (Hallein et.al, 2025). Virtual visits can be used as adjuncts to a visit to real farms to extend the geographic range and temporal nature of what is available during a teaching period/s. A range of virtual media can be collected on-site, most commonly 360-degree photo or video content, 360-degree audio and also standard photos, videos or audio to further illustrate particular aspects of the farm. This can then feed into innovative technology enhanced learning, improving the quality of the learning content and experience. This concept has broad potential over any subject requiring an understanding of an environment, including viewing change over time. The production of 360-degree imaging content can be used within a subject or course, or between different courses. In particular, direct integration with a learning management system (LMS) both in learning modules and for assessment purposes can optimise the use of a resource. This can avoid requirements for new equipment such as VR devices, but still utilising the resource. The system however may also be used as a standalone VR experience with extra support. In this case, our virtual farming enterprises were inserted into the learning management system (LMS) Canvas using an embed code. This allows full interaction of viewing each 360-degree photo through time and over the farm within the LMS. This has been used as a single or multiple person activity including assessment with students collecting screen captures, similar to a treasure hunt for particular images containing a learning outcome. In some situations students are asked to explore the enterprise to find certain information, in other tasks they are given more directed instruction. The large volume of images has potential for further use in gamification. A combination of VR and on-farm experience is more effective and has better knowledge and application retention than solely on-farm experience. Our use of virtual reality as part of the overall teaching process appears to have assisted student understanding of enterprises. This is predominantly based on verbal and written student feedback but requires greater investigation to provide demonstrable evidence of improved outcomes. It reduces some of the variation seen with solely enterprise visits where environmental variables such as heavy rainfall, wind and heat can impact teaching and learning. It can also reduce impacts where students may have physical limitations being able to attend on-farm exercises. Virtual reality has significant potential to enable students to understand concepts more rapidly than historical teaching methods alone. Further evidence-based review is required to demonstrate these outcomes. This presentation will include the use of virtual reality shared on screen mirroring the headset view. The audience will view the same resources as veterinary students use in class using DookieVR. This will investigate the provocation statement in practice.

Green Trails & Golden Fields: Agri-Ecotourism in Rajasthan, India

Ecotourism involves environmentally conscious tours to natural environment, promoting local communities and fostering educational experiences. Integrating agriculture with eco-tourism, also known as agri-ecotourism, combines agricultural experiences with sustainable travel practices. Agri-ecotourism refers to a business model that combines agricultural activities with tourism, drawing visitors to farms, ranches, and other agricultural enterprises for entertainment or educational purposes. This approach helps to generate income for the owners. It also includes heritage tourism, village tourism, farm tourism, pilgrim tourism, adventure tourism, nature tourism, which lead to development of community, eradication of poverty and protection of cultural heritage. The diverse landscape and rich cultural heritage of Rajasthan make the state an ideal destination for tourists. Agri-ecotourism offers significant potential by combining sustainable agriculture with tourism, promoting rural development and environmental conservation.

Improvement of Methods for Assessing the Shadow Economy in Agricultural Enterprises for the Purpose of Preventing Threats to Food Security

The subject of the research is methods for assessing the shadow economy in the field of agricultural production. The purpose of the study is to propose methods for identifying the shadow economy in agricultural enterprises, which negatively affects economic growth and the balanced development of regions and the country as a whole. The objectives of the study were scientific and methodological substantiation of indirect methods for assessing the indicators of the shadow economy in agricultural enterprises; an objective assessment of possible financial losses from unaccounted-for activities; and development of methods for a comprehensive assessment of the shadow economy in the field of agricultural production to timely identify and address the causes and conditions that have a destabilizing effect on the country’s food security. The study used an analytical method to identify cause-and-effect relationships between the studied process of unaccounted-for agricultural production, financial losses and threats to food security. It is concluded that in order to effectively combat the shadow economy in the agricultural sector, it is necessary to improve methods for assessing the level of informal production, which will not only objectively determine the actual state of affairs, but also develop effective measures to eliminate the causes and conditions conducive to the organization of this illegal activity. The scientific novelty of the study is the identification of imbalances between the indicators of financial and economic activity of agricultural enterprises, which indicate signs of unaccounted-for agricultural production. The author proposes to carry out a comprehensive analysis of all indicators of the results of financial and economic activities in this field of production, which allows us to calculate the actual volumes of products produced. It is also proposed to develop special government programs aimed at identifying threats and minimizing the risks of ensuring the stable functioning of agricultural enterprises through the introduction of modern accounting and control technologies. The article offers a comparative analysis of the results of financial and economic activities of the main stages of production and processing of agricultural products, which will reveal the facts of shadow production, calculate the amount of financial losses and promptly eliminate the causes and conditions conducive to shadow production in the agricultural sector.

Carbon Farming: Calculation of Emitted and Sequestered Carbon for an Agricultural Enterprise Field Farming

Achieving climate neutrality and reducing atmospheric emissions are more critical than ever. Since the agricultural sector is one of the largest contributors to global carbon emissions, the concept of carbon farming is being explored – reducing carbon emissions and sequestering carbon in plants, soil and water. This study combines information from existing research about carbon sequestration with perennial crops and operational data from an agricultural enterprise with a laboratory experiment to assess the carbon dioxide sequestration potential of sea buckthorn plants at different stages of growth. Data obtained from the experiment combined with information about field size, crop yields and resource consumption from an agricultural enterprise, are used to calculate field carbon dioxide balance over the last two harvest seasons. The findings identify key factors influencing sustainable outcomes and propose practical recommendations to enhance sustainability in agricultural systems.

Enhancing Analytic Hierarchy Process Modelling Under Uncertainty With Fine‐Tuning LLM

ABSTRACTGiven that decision‐making typically encompasses stages such as problem recognition, the generation of alternatives, and the selection of the optimal choice, Large Language Models (LLMs) are progressively being integrated into tasks requiring the enumeration and comparative evaluation of alternatives, thereby promoting more rational decision‐making frameworks. Analysing the extent to which LLMs exhibit meaningful performance at each stage of the decision‐making process has thus become a critical area of inquiry. In particular, LLMs hold the potential to identify latent relationships within contextual information and data related to the problem domain. This capability enables them to propose novel evaluation criteria or alternatives that may otherwise be overlooked by human designers. This study seeks to advance the modelling and evaluation of the analytical hierarchy process (AHP), a widely utilised multiple criteria decision making (MCDM) method, by leveraging LLMs. To achieve this, a methodology was developed for constructing AHP models using LLMs fine‐tuned with domain‐specific documents. The performance of the proposed methodology was assessed by evaluating the extent to which its outputs aligned with reference hierarchies and criteria created by human experts under predefined AHP frameworks. Additionally, the study examined the model's efficacy in generating complete AHP hierarchies and criteria in scenarios where these were not predefined. For empirical validation, the proposed methodology was applied to assess and improve the management performance of six‐sector agricultural enterprises. Comparative analysis of the LLM‐based AHP results with human expert evaluations was conducted to determine the validity and robustness of the approach. The findings provide insights into the potential of LLMs to contribute to structured decision‐making and enhance the application of MCDM methods.

Spatio-temporal modality and influencing factors of agribusiness survival of underdeveloped areas after the effort of reducing poverty at large scale

Exploring the spatiotemporal dynamics of agricultural enterprise survival and its influencing factors is of great significance for understanding the development of the agricultural industry in underdeveloped areas during and after large-scale poverty alleviation initiatives. It is also an important measure to advance work related to agriculture, rural areas, and farmers. Previous studies ignore the connection between enterprise survival and space-time and pay limited attention to the survival of agribusinesses. Therefore, based on the data of 7982 agribusiness sites in Yunnan Province of China from 2000 to 2023, this paper analyses the spatial and temporal evolution of agribusinesses using spatial econometric methods and constructs the framework of “enterprise characteristics-innovation ability-agribusiness development phase” to examine the factors influencing the survival of agribusinesses. The results show that the number of agribusinesses shows a phased increase, and agribusiness faces an “initial death trap”. The number of survivors has changed from a multiplicity of locations to a concentration centered in the central, and the hotspot area of survival time is shifted from central parts to southwestern parts. In addition, “enterprise characteristics” and “innovation ability” have a positive effect on the survival time of agribusinesses, and the “agribusiness development phase” harms their survival. Besides, there is phase heterogeneity and regional heterogeneity in the impacts. The study results provide a scientific reference for consolidating and improving the basic rural business system.

FINANCIAL EFFICIENCY OF INNOVATIVE DEVELOPMENT STRATEGIES OF GRAIN MARKET ENTERPRISES: INDICATIVE ANALYSIS

The article highlights the relevance of strategic management of innovative development of agricultural enterprises using the example of the grain market. The authors emphasize that global demand growth, increased competition, climate risks, and price volatility require producers to make well-founded, long-term decisions. Innovative activities include technological (precision agriculture, digital yield forecasting tools, elevator automation) and managerial aspects (optimization of finances, logistics, and organizational structures). The relationship between the financial condition of the enterprise (liquidity, autonomy, debt, profitability) and the effectiveness of innovative strategies is analyzed. It is shown that high return on assets (ROA) and equity (ROE) may indicate effective innovation management, but it requires well-founded decisions on attracting borrowed resources and risk allocation. The study confirms that an active innovation policy can provide a higher return on invested capital even with a smaller activity scale. The results indicate the need to disaggregate complex strategies for innovation development that consider financial opportunities and focus on a long-term perspective. Further analysis of the models of financing innovation (crediting, leasing, support) and their integration into the pace of modernization of production is needed. It is also necessary to consider the factors of the current environment (climatic changes, government regulation, price inflation) to encourage innovative strategies. Systematic innovation promotion, coupled with clear financial plans and an adaptive approach to management, corresponds to the current development of grain market enterprises. High profitability, regarding risk control and a reliable economic base, becomes a real breakthrough for increasing competitiveness and expanding presence in light markets. At the same time, the article emphasizes that implementing innovations in the grain sector is complicated by seasonal fluctuations, dependence on natural and climatic conditions, and the variability of the regulatory environment.

Evaluation and Potential Analysis of Saving Opportunities in Agricultural Enterprises

The primary objective of this study is to assess potential savings opportunities in agricultural enterprises and to determine their feasibility. To this end, face-to-face interviews were conducted with 268 agricultural enterprises in Turkey, selected according to the stratified random sampling method. The results of the interviews revealed the amount of savings accrued by agricultural enterprises and the factors influencing the formation of savings. The data obtained was then used to determine the savings potential of agricultural enterprises using artificial neural networks. The classification analysis in the artificial neural network model enables the prediction of the savings potential of enterprises by classifying them according to all the variables included in the model, in comparison to the classification made with the existing data. This approach allows for the consideration of not only financial indicators but also socio-economic factors, personal factors and environmental factors in determining savings policies, thereby revealing the actual potential of the enterprises. To determine the savings potential of the analyzed enterprises, 29 different models in 9 model classes were tested. Consequently, the model class with the highest accuracy was identified as decision trees. The accuracy of decision trees varies between 82.5% and 85.1%. While 62.69% of the enterprises exhibited high savings because of the modelling process, this value was determined as 60.8% because of the prediction model. Furthermore, the proportion of enterprises with low savings, which was estimated at 32.84% in the data model, was found to be 35.8% in the prediction model. Additionally, the proportion of enterprises with negative savings was determined to be 4.48% in the data model and 3.4% in the prediction model. The study identified the structural, social and economic characteristics of enterprises according to their savings structures and evaluated potential for increasing savings. It was determined that agricultural enterprises should focus on ways to increase savings, increase income, keep expenses under control and make investments for the future. Efficient farming techniques, the formation of agricultural cooperatives and marketing associations, the reduction of energy and input costs, the effective utilization of agricultural machinery, and the investment in renewable energy sources could assist agribusinesses in increasing their economic security and sustainability. All these steps enable agricultural households to have a stronger and more sustainable financial structure and contribute to the economic development of rural areas.

State of breeding, features of seed production and cultivation technology of F1 winter rye hybrids (Secale cereale L.)

At present, there is an active introduction of F1 winter rye hybrids into agricultural production in the Republic of Belarus. Over the past seven years, the share of F1 rye hybrids has increased from 1 to 12 % of the total sown area of this crop. Due to the effect of heterosis in the first generation, hybrids can be 15–20 % higher in yield than population varieties. At the same time, it must be taken into account that such an excess can only be achieved with strict adherence to all elements of cultivation technology. The paper describes the state of breeding of F1 winter rye hybrids in Belarus, and the basic requirements for their effective cultivation in the conditions of agricultural enterprises in Belarus. Methods of parental components multiplication and obtaining seeds of linear-population F1 hybrids are presented. The risks and yield losses when growing winter rye hybrids in the F2 generation are shown. Using the reserve for increasing productivity due to the effect of heterosis in F1 hybrids in the conditions of Belarus is especially important in the Grodno, winter rye hybrids. The recommended sowing area for F1 hybrids in Belarus, taking into account both the current structure of sown areas and soil and climatic conditions, should be about 10–12 % of the total area of winter rye.

Проблеми та шляхи вдосконалення механізму банківського обслуговування аграріїв в Україні

Introduction. Agriculture is a basic element of the Ukrainian economy, providing a significant part of GDP, the lion’s share of commodity exports, and to a large extent forming the resource base and credit portfolio of the banking system. At the same time, the active development of the agribusiness sector requires not only significant additional volumes of long-term and cheap credit resources in the national currency, but also additional specific banking products and services, which are currently offered by banks only fragmentarily. Problems Statement. The analysis of the main factors of activating bank lending and improving the mechanism of comprehensive banking services for agribusiness enterprises in Ukraine and substantiation of the list of measures taken by the state aimed at solving existing problems in this area. The purpose is the analysis of the main obstacles standing in the way of activating bank lending and improving the mechanism of banking services for agribusiness enterprises, substantiation of necessary measures by the state aimed at overcoming existing negative trends in the field of lending and banking services for farmers. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. Credit and other banking products aimed at agricultural producers and the main factors hindering the activation of lending to agricultural enterprises in Ukraine are analyzed. A range of measures aimed at solving existing problems is determined, including the expansion of the range of specific banking services at the level of one of the state banks with the subsequent creation of a specialized agricultural bank in the medium term. Recommendations for legislative support for this process are proposed. Conclusions. The agricultural sector forms a significant share of GDP and a significant part of Ukraine’s export revenues, and its further development requires active support from the banking system. This highlights the need for a set of measures by the state aimed at activating bank lending to agribusiness enterprises in the “single window” mode. To this end, it is advisable to recommend: amending the Regulation on determining the amount of credit risk for active banking operations by banks of Ukraine in terms of easing the requirements for liquidity ratios of real estate collateral; easing the requirements for agricultural sector enterprises regarding formal compliance with ESG standards of production projects that are financed within the framework of the government program “Affordable Loans 5-7-9%”; developing an expanded range of credit products and related specific banking services for farmers, organizing the provision of this package by one of the state-owned banks in the “single window” mode; developing a mechanism for long-term targeted refinancing of banks with the subsequent allocation of these funds to agricultural enterprises in the form of long-term loans; clarification and synchronization of contradictory provisions of the current legislation of Ukraine regarding banks and banking activities; determination of the feasibility of creating a specialized state agrobank, which should offer agribusiness enterprises a wide range of credit products and related services, introduce successful mortgage lending practices, contributing to the formation of a liquid land market, and should also become the main operator for attracting and distributing funds from foreign partners that will flow to Ukraine within the framework of the implementation of the Green Deal programs etc.

Вплив соціальної відповідальності на сталий розвиток аграрного бізнесу

The article is devoted to the study of the impact of social responsibility on the sustainable development of agrarian businesses. The multifaceted and significant effects of business social responsibility on the sustainable development of the agricultural sector have been confirmed. Integrating the principles of business social responsibility into the activities of farming enterprises is not only ethically justified but also strategically beneficial, contributing to the achievement of environmental, social, and economic sustainability. It has been proven that implementing environmentally responsible practices, such as the rational use of resources, waste minimization, and preservation of agroecosystems, is a key factor in ensuring the long-term environmental sustainability of agricultural production and the conservation of natural capital for future generations. Social responsibility also plays a crucial role in supporting rural communities, ensuring food security and decent working conditions, thus contributing to social stability and justice. It has been established that business social responsibility can be a powerful tool for increasing the economic efficiency of agricultural businesses. Through innovation, process optimization, reputation strengthening, and investment attraction, socially responsible agrarian enterprises demonstrate greater resilience to market fluctuations and external challenges, ensuring long-term competitiveness and stability. Thus, implementing business social responsibility is an indispensable condition for the sustainable development of agricultural businesses. Awareness and active implementation of the principles of social responsibility by all participants in the agricultural sector – from small farms to extensive agricultural holdings – is an essential step towards ensuring food security, environmental protection, and sustainable development of rural areas in Ukraine. Keywords: agribusiness, environmental awareness, economic efficiency, social responsibility, sustainable development, agribusiness entities.

Effect of Income Diversification Financial Resilience among Pastoralists in Borana Community, Southern Ethiopia

Purpose: To assess the Effect of Income Diversification Financial Resilience among Pastoralists in Borana Community, Southern Ethiopia Methodology: Using a descriptive research design, a sample of 394 respondents was selected via simple random sampling, based on Yamane’s formula. Data were collected through structured questionnaires and validated with a pilot study (Cronbach’s alpha ≥ 0.7). SPSS Version 25 facilitated analysis through descriptive statistics and multiple regression, assessing the effects of risk management, income diversification, asset preservation, and economic empowerment on financial resilience. Results were clearly presented in tables. Results: The study found a moderate positive relationship (R = 0.432) between income diversification and financial resilience among Borana pastoralists in Southern Ethiopia. Income diversification explained 18.7% of the variance in financial resilience (R² = 0.187; adjusted R² = 0.183). A one-unit increase in diversification led to a 0.507-unit rise in resilience (B = 0.507), with strong statistical significance (t = 4.671, p = 0.000; F = 25.874, p < 0.05). These results confirm income diversification as a key predictor of financial resilience, aligning with prior research highlighting its importance in enhancing pastoralists' adaptive capacity against climate risks. Unique contribution to theory, policy, and practice: This study highlights how income diversification strengthens financial resilience among pastoralist communities in Ethiopia's Borana Zone. Engaging in trade, crop farming, wage labor, and small enterprises enhances adaptive capacity to climatic and economic shocks. It advances resilience theory by showing that diversified income streams are vital for sustainable livelihoods in vulnerable ecosystems. The research urges policymakers and development actors to prioritize livelihood diversification through vocational training, financial literacy, microfinance, and improved market access. Promoting alternative income sources reduces overreliance on livestock, mitigating the impacts of drought and market instability while fostering secure, adaptive rural livelihoods.

Analysis of the Problems and Countermeasures in the Recruitment of Middle-level Managers in the Agricultural and Livestock Enterprise S Company

With the rapid development of China’s agriculture and animal husbandry industries, enterprises are increasingly adopting intensification, scale, and digitalization in production, which has heightened competition for talent, particularly middle-level management, a group that plays a pivotal role in enterprise development. Recruitment, as a core function of human resource management, is essential for acquiring talent aligned with strategic goals. This study takes S Company, an animal husbandry enterprise, as a case to analyze challenges and optimization strategies in recruiting middle-level managers. Through a review of key theories and field interviews with the company’s recruitment team and employing departments, the research identifies several critical problems, including unscientific recruitment planning, limited and outdated recruitment channels, overly simplistic evaluation methods, lack of professionalism in the recruitment team, low job-person fit, and the absence of post-recruitment evaluation mechanisms. To address these challenges, the study proposes targeted countermeasures: formulating a sound human resource plan for middle-level positions; expanding and diversifying recruitment channels; designing structured and multi-dimensional evaluation tools; building a specialized recruitment team; and incorporating vocational personality assessments while establishing an effective post-recruitment evaluation system to enhance job matching. These strategies aim to improve the efficiency and effectiveness of talent acquisition, enhance the company’s organizational performance, and reduce recruitment-related risks. Overall, this research not only provides practical guidance for S Company but also offers valuable insights for other agricultural and animal husbandry enterprises facing similar recruitment challenges in a competitive labor market.

Research on the Optimal Live-Streaming Strategy Under the Influence of Consumer Preferences: Taking Agriculture and Cultural Tourism Enterprise as an Example

A series of policy measures have been implemented to support the integration of agriculture and cultural tourism (ACT), positioning it as a pivotal component of the modern rural industrial system. Additionally, the rapid growth of e-commerce live streaming has surpassed the limitations of traditional promotional methods in terms of geographic and media reach. The enterprise can attract more consumer groups through live streaming. This article analyzes the signal game between the ACT enterprise and consumers and discusses how consumer types affect enterprise decision-making in both static and dynamic contexts. We have come to the following conclusion: (1) The severity of punishment for companies that transmit incorrect signals is the main influencing factor for the balance to be established. (2) The more types of consumers an enterprise attracts, the lower its price. (3) The comparison of profits in static and dynamic contexts depends on changes in consumer types and the impact of the first-stage strategy on the second stage.

Application of Fermented Feed Technology and the Conversion of Livestock Waste Into Organic Fertilizer with High Quality and Economic Value

The Matan Lalalinggah Farmer Group, situated in Lalanglinggah Village, has been responsible for the development of livestock enterprises, particularly those involving pigs and goats, as well as agricultural enterprises involving food crops and plantations to support livestock enterprises. The partners' issues include their lack of knowledge regarding organic fertilizer standardization and marketing strategies, their lack of organic fertilizers with standardized nutrient content, their failure to conduct field effectiveness tests on plants using Demonstration Plots (Demplots), and their inability to market the produced organic fertilizers due to the lack of nutrient content (quality test) and evidence of effectiveness test results on plants. The method used by the PKM Team is by means of surveys, interviews, discussions, counseling / training to conduct quality tests and effectiveness tests on organic fertilizers.

Impact of digital inclusive finance on agribusiness innovation performance: Evidence from listed agribusinesses in China

Agricultural enterprises play a crucial role in China’s rural revitalization strategy, but persistent financing constraints hinder their innovation potential. This study examines the impact of digital inclusive finance on agricultural enterprise innovation, with a particular focus on the mediating role of financing constraints. Using panel data from agricultural enterprises listed on the Shanghai and Shenzhen Stock Exchanges (2014–2023), this study employs fixed-effect regression models and mediation analysis to explore these relationships. The empirical findings reveal that digital financial inclusion significantly enhances innovation levels in agricultural enterprises (β = 0.5127, p < 0.01). Additionally, digital financial inclusion reduces financing constraints (β = –0.0385, p < 0.01), confirming that improved access to digital financial services lowers borrowing costs and increases credit availability. Mediation analysis demonstrates a partial mediation effect, as the coefficient of digital financial inclusion on innovation decreases when financing constraints are included in the model (β = 0.5057). Subgroup analyses show that SMEs, state-owned enterprises, and non-coastal firms benefit the most from digital financial inclusion in China. These findings have important policy and managerial implications. Policymakers should strengthen digital financial infrastructure in rural areas and promote financial inclusion policies to support agribusinesses. Financial institutions should expand digital financial services, such as fintech-driven credit assessments and online lending platforms, to enhance agricultural innovation. Additionally, agricultural enterprises should leverage digital financial tools to overcome financing constraints and boost competitiveness.

Formation of an information base for management of circular economy implementation in agricultural enterprises

Agricultural enterprises are characterized by significant amounts of waste generation, which requires an effective accounting system. The introduction of a clear accounting methodology will help to ensure control over the movement of waste at all stages of the production process, minimize the negative impact of waste on the environment, optimize costs associated with the disposal and reuse of raw materials. Qualitative accounting plays a strategic role in shaping the financial results of the enterprise. The proposed methodology should include the development of a clear classification of waste generated in the process of the enterprise’s activities, the introduction of special accounts for accounting for waste transactions, the application of sound methods for assessing waste and their reflection in financial reporting, the integration of environmental aspects into accounting for the implementation of the principles of the circular economy. The purpose of the study is to form an information base for managing the implementation of a circular economy in agricultural enterprises in accordance with the concept of a circular economy and the Sustainable Development Goals of Ukraine by 2030. Considering the specifics of agricultural waste generation, the organizational and methodological support of accounting has been improved in terms of accounting policy provisions, the working chart of accounts, the development of details of the primary accounting document for waste accounting, as well as the outline of the data that management reporting on waste generation and management should contain. The implementation of the proposed improvements will contribute to improving accounting in agricultural enterprises in accordance with the concept of a circular economy. Thus, an effective methodology for accounting for waste operations in agriculture is an important factor in the sustainable development of enterprises, which contributes to increasing their competitiveness, financial efficiency and environmental responsibility.