Metelytsia, Volodymyr; Valentinov, Vladislav; Gagalyuk, … - In: Journal of Accounting & Organizational Change 22 (2026) 7, pp. 219-249
The purpose of this paper is to examine hidden ESG as a practice–visibility configuration in which enterprises implement substantive sustainability activities but remain weakly visible in formal, publicly legible ESG disclosure. Focusing on Ukrainian agriculture under conditions of...