Disclosure of social and human capital in the report on sustainable development of agricultural enterprises

The study aims to acquaint the scientific and professional community with the Sustainability Reporting Platform, which is the basis for preparing the ESGI report (Sustainable Development and Investment Report). This article describes standardized forms and indicators for measuring, preparing and disclosing human and social capital information because this component of agricultural production is the most sensitive and uncontrolled during the period of martial law. The Sustainability Reporting Platform includes three components: ESGI report, webinars (videos, materials) and publications (scientific articles, presentations). The ESGI report consists of standardized reporting forms and survey questionnaires. Standardized forms enable comparisons of sustainability indicators among different economic entities that helps to adjust their business strategies and goals. The survey questionnaires provide each economic entity with the opportunity of in-depth self-assessment of sustainable practices and define their sustainability goals by 2030. One of the main provisions of the ESGI report is consideration of the size of an enterprise (micro, small, medium, large). In particular, regarding social and human capital, additional information is not required to be disclosed if all employees of an enterprise receive adequate salaries and are covered by social protection (sickness leave, social leave, disability benefits). For comprehensive measurement and presentation of social aspects of the enterprise's economic activity, the authors proposed 10 indicators: 1) material social risks and opportunities; 2) social risks and transition opportunities; 3) social risks of martial law; 4) diversity of human capital; 5) work-life balance; 6) employment dynamics; 7) adequate salary; 8) education and career development; 9) occupational health, safety and hygiene; 10) freedom of collective bargaining and social dialogue. Reference levels have been introduced for each indicator. The resulting matrices allow to convert the actual data into points and to draw the diagram that visualizes the measurement results. Webinars for agribusinesses interested in updates of the information about sustainability measurement and reporting represents a promising direction for further development of the Sustainability Reporting Platform. Another important direction is the improvement of the ESGI report by introducing more accurate indicative assessment levels based on the data received from the Platform users.