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Attitudes toward ESG reporting in a crisis economy: Insights from interviews with Ukrainian agricultural enterprises

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  • Metelytsia, Volodymyr
  • Valentinov, Vladislav
  • Gagalyuk, Taras

Abstract

This 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.

Suggested Citation

  • Metelytsia, Volodymyr & Valentinov, Vladislav & Gagalyuk, Taras, 2025. "Attitudes toward ESG reporting in a crisis economy: Insights from interviews with Ukrainian agricultural enterprises," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 8(2), pages 1-19.
    • Handle: RePEc:zbw:espost:342367
    DOI: 10.1002/bsd2.70123
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    References listed on IDEAS

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    1. Irena Jindřichovská & Dana Kubíčková & Mihaela Mocanu, 2020. "Case Study Analysis of Sustainability Reporting of an Agri-Food Giant," Sustainability, MDPI, vol. 12(11), pages 1-19, June.
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    Cited by:

    1. Balanovska, Tetiana & Sotnyk, Viktoriia & Gogulya, Olga & Holik ,Viktoriia & Gorgo , Iryna & Wyrzykowska, Barbara, 2026. "Determinants Of Strategic Development Of Agricultural Enterprises In Ukraine Under Wartime Challenges," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2026(1).

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