Artikel
Sustainability reporting standardization as a prerequisite for green post-war reconstruction of the agricultural sector
The article is devoted to the study of standardization of sustainable development reporting in the context of granting Ukraine the status of a candidate for membership in the European Union and crisis phenomena related to Russian military aggression against Ukraine. It has been established that the implementation of Directives, Regulations, EU standards in the field of non-financial reporting determines the need for the formation of domestic legislation based on the principles of green transition and digital transformation. It was justified that the Report on Sustainable Development (Environmental, Social, Governance) and Investments (ESGI Report) should become one of the tools for attracting investments, loans, and insurance products in the post-war reconstruction of Ukraine's agricultural sector, taking into account global efforts aimed at preventing negative climate change and global warming.
- Weitere Titel
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Стандартизація звітності сталого розвитку як передумова зеленої післявоєнної відбудови агросектору
- Sprache
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Englisch
- Erschienen in
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Journal: Sustainable Development of Economy ; ISSN: 2308-2011 ; Volume: 47 ; Year: 2023 ; Issue: 2 ; Pages: 137-145 ; Publishing House Helvetica
- Klassifikation
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Wirtschaft
- Thema
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ESGI report
sustainability reporting platform
standardization
green investments
low-carbon technologies
social responsibility
GRI, TCFD, CDP initiatives
standards S1, S2, SASB, ESRS
Directive on corporate sustainability reporting (CSRD)
ESGI-звіт
платформа звітності сталого розвитку
стандартизація
зелені інвестиції
низьковуглецеві технології
соціальна відповідальність
ініціативи GRI, TCFD, CDP
стандарти S1, S2, SASB, ESRS
Директива CSRD
- Ereignis
-
Geistige Schöpfung
- (wer)
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Metelytsia, Volodymyr
- Ereignis
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Veröffentlichung
- (wer)
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Publishing House Helvetica
- (wo)
-
s.l.
- (wann)
-
2023
- DOI
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doi:10.32782/2308-1988/2023-47-20
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Metelytsia, Volodymyr
- Publishing House Helvetica
Entstanden
- 2023
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