Me ely sia, Volodymy ; Gagalyuk, Ta as
A icle — Published Ve sion
Sys ems o sus ainabili y measu emen in he ag icul u al
sec o (by he examples o RISE and Posi ion G een)
In e na ional Scien i ic Jou nal "In e nauka". Se ies: "Economic Sciences"
P o ided in Coope a ion wi h:
Leibniz Ins i u e o Ag icul u al De elopmen in T ansi ion Economies (IAMO), Halle (Saale)
Sugges ed Ci a ion: Me ely sia, Volodymy ; Gagalyuk, Ta as (2024) : Sys ems o sus ainabili y
measu emen in he ag icul u al sec o (by he examples o RISE and Posi ion G een), In e na ional
Scien i ic Jou nal "In e nauka". Se ies: "Economic Sciences", ISSN 2709-5444, Publishing House
"In e nauka", Kie , Uk aine, Vol. 81, Iss. 2,
h ps://doi.o g/10.25313/2520-2294-2024-2-9669 ,
h ps://www.in e -nauka.com/en/issues/economic2024/2/9669
This Ve sion is a ailable a :
h ps://hdl.handle.ne /10419/284925
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In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
Облік і оподаткування
UDC 657.37:[330.34-021.387:631.11]
Me ely sia Volodymy
Doc o o Economic Sciences, Senio Resea che
P o esso o he Depa men o Accoun ing and Consul ing
S a e Tax Uni e si y;
Resea ch Associa e
S uc u al De elopmen o Fa ms and Ru al A eas (S uc u al Change)
Leibniz Ins i u e o Ag icul u al De elopmen in T ansi ion Economies (IAMO)
(Ge many)
Метелиця Володимир Михайлович
доктор економічних наук, старший науковий співробітник,
професор кафедри обліку та консалтингу
Державний податковий університет;
науковий співробітник
Відділ структурного розвитку фермерських господарств
і сільських територій (структурних змін)
Лейбніц-Інститут аграрного розвитку в країнах
з перехідною економікою (ІАМО) (Німеччина)
ORCID: 0000-0002-0795-0215
Gagalyuk Ta as
PhD in Ag icul u al Economics, Senio Resea che
S uc u al De elopmen o Fa ms and Ru al A eas (S uc u al Change)
Leibniz Ins i u e o Ag icul u al De elopmen in
T ansi ion Economies (IAMO) (Ge many)
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
Гагалюк Тарас Васильович
доктор наук (аграрна економіка), старший науковий співробітник
Відділ структурного розвитку фермерських господарств
і сільських територій (структурних змін)
Лейбніц-Інститут аграрного розвитку в країнах
з перехідною економікою (ІАМО) (Німеччина)
ORCID: 0000-0003-1645-8959
SYSTEMS OF SUSTAINABILITY MEASUREMENT IN THE
AGRICULTURAL SECTOR (BY THE EXAMPLES OF RISE AND
POSITION GREEN)
СИСТЕМИ ВИМІРЮВАННЯ ПОКАЗНИКІВ СТАЛОГО РОЗВИТКУ
В АГРОСЕКТОРІ (НА ПРИКЛАДІ RISE ТА POSITION GREEN)
Summa y. In oduc ion. Today, go e nmen s o de eloped coun ies and
in e na ional p ojec s a e ac i ely wo king on sus ainable de elopmen
indica o s. EU ag icul u al policy encou ages a me s o implemen eco-
iendly a ming p ac ices and epo on hei e ec i eness. Conside ing he
ec o o Eu opean in eg a ion, he pos -wa eco e y o he Uk ainian
ag icul u al sec o will equi e business en i ies o ollow he expe ience o
Eu opean colleagues o apply o o eign in es men s.
Pu pose. The a icle's pu pose is a SWOT analysis o me hods and
sys ems o measu ing indica o s o sus ainable de elopmen in ag icul u e,
which can be implemen ed in Uk aine in he con ex o he pos -wa
econs uc ion o he ag icul u al sec o based on he g een economy.
Ma e ials and me hods. The in o ma ion base o his esea ch is open
da a om he websi es o in e na ional p ojec s and o ganiza ions, su ey
ma e ials conduc ed by he Cen e o En i onmen al Ini ia i es "Ekodiya", and
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
he wo ks o o eign and Uk ainian esea che s de o ed o assessing indica o s
o sus ainable de elopmen .
The me hodological basis o he esea ch is he me hod o sys ema ic
analysis and compa ison, oge he wi h he use o induc ion and deduc ion,
analogy, and logical gene aliza ion.
Resul s. The a icle e eals he ad an ages and disad an ages o me hods
ha can be implemen ed in Uk aine o measu e indica o s o sus ainable
de elopmen in he ag icul u al sec o . In pa icula , opics and indica o s o
sus ainable de elopmen acco ding o he RISE me hod and he me hod o
p epa ing epo s in he Posi ion G een so wa e we e disclosed. SWOT
analysis showed ha he RISE me hod needs o be upda ed ega ding so wa e;
howe e , i allows o p epa ing a ious de elopmen scena ios and including
in e iewe commen s in he epo . Ins ead, in he Posi ion G een so wa e, he
Sus ainabili y Repo can be designed based on di e en s anda ds o mee he
ele an business needs. Wi h lexibili y in c ea ing epo s and a comp ehensi e
oolki o collec ing he necessa y da a, he Posi ion G een so wa e op imizes
ac i i ies o e eal he unique po en ial o alue c ea ion and posi i e impac .
P ospec s. These measu emen sys ems will be added o he sus ainable
de elopmen pla o m we a e de eloping as pa o he MSCA4Uk aine p og am
unded by he Eu opean Union. In u he s udies, we will p esen a sus ainable
de elopmen pla o m adap ed o na ional speci ics, enabling ag icul u al
en e p ises o epo on he esul s o implemen ing eco- iendly a ming
p ac ices, which is i al in a ac ing o eign in es men s o he pos -wa
eco e y o Uk aine's ag icul u al sec o .
Key wo ds: sus ainable ag icul u al p ac ices, epo on sus ainable
de elopmen , RISE me hod, Posi ion G een so wa e, sus ainable de elopmen
indica o s, ag icul u e.
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
Анотація. Вступ. Сьогодні уряди розвинутих країн та міжнародні
проекти активно працюють над індикаторами сталого розвитку.
Аграрна політика ЄС стимулює фермерів впроваджувати стійкі
екологічні практики та звітувати про їх ефективність. В умовах
євроінтеграції повоєнне відновлення українського агросектору
вимагатиме від суб’єктів господарювання наслідувати досвід
європейських колег, щоб претендувати на іноземні інвестиції.
Мета. Метою дослідження є SWOT-аналіз методів та систем
вимірювання показників сталого розвитку в сільському господарстві, які
можуть бути використані в контексті повоєнного відновлення
українського агросектору на засадах зеленої економіки.
Матеріали і методи. Інформаційною основою дослідження є
відкриті дані із сайтів міжнародних проєктів та організацій, матеріали
опитування проведеного Центром екологічних ініціатив «Екодія», а
також праці іноземних та українських дослідників, що присвячені оцінці
показників сталого розвитку.
Методологічною основою дослідження є метод системного аналізу і
порівняння разом із застосуванням методів індукції та дедукції, аналогії
та логічного узагальнення.
Результати. У статті розкрито переваги і недоліки методів, які
використовуються для вимірювання показників сталого розвитку в
агросекторі. Зокрема, розкрито теми та індикатори сталого розвитку за
методом RISE та методику підготовки звітів на платформі Posi ion
G een. За допомогою SWOT-аналізу виявлено, що метод RISE є дещо
застарілим в аспекті програмного забезпечення, однак, він дає
можливість підготовки різних сценаріїв розвитку та включення
коментарів інтерв’юера у Звіт. Натомість у платформі Posi ion G een
Звіт про сталий розвиток може бути підготовлений на основі різних
стандартів для задоволення відповідних бізнес-потреб. Завдяки гнучкості
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
h ps://doi.o g/10.25313/2520-2294-2024-2
у створенні звітів та широкому інструментарію збору необхідних даних
платформа Posi ion G een оптимізує заходи щодо створення цінності та
позитивного впливу.
Перспективи. Розкриті в статті системи вимірювання доповнять
платформу сталого розвитку, яку ми зараз розробляємо в рамках
програми MSCA4Uk aine, що фінансується Європейським Союзом. В
подальших дослідженнях буде представлена адаптована до національної
специфіки платформа сталого розвитку, яка дасть можливість аграрним
підприємствам звітувати про результати впровадження екологічно-
стійких практик, що є важливим в залученні іноземних інвестицій на
повоєнне відновлення агросектору України.
Ключові слова: екологічно-стійкі практики, звіт про сталий
розвиток, RISE-метод, платформа Posi ion G een, показники сталого
розвитку, аграрний сектор.
In oduc ion. In ecen decades, a he global le el, he concep o
sus ainabili y has gained inc easing impo ance in he deba es o scien is s and
p ac i ione s ega ding ag a ian policy [9]. E e y day, he numbe o use s o
non- inancial epo ing o ag ibusiness is g owing; he issue o moni o ing and
e alua ion o ag icul u al p ac ices is pu on he agenda; socie y eques s
app op ia e indica o s o assess aspec s o he sus ainabili y o hese p ac ices [3;
4; 8; 10; 12; 15; 16]. Thus, i is e iden ha he u he de elopmen o
ag icul u e is inex icably linked wi h he ansi ion o ene gy-sa ing and eco-
iendly echnologies o g owing c ops and eeding animals.
The esul s o a sociological su ey conduc ed by he Cen e o
En i onmen al Ini ia i es "Ekodiya" among ep esen a i es o small and
medium-sized ag icul u al en e p ises in he summe o 2023 [5] indica e ha
Uk ainian a me s sha e conce ns abou he scale o damage caused o he
en i onmen by he adi ional p ac ice o cul i a ing he soil and g owing c ops.
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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No ably, small and medium-sized ag icul u al p oduce s a e he mos ulne able
o he mani es a ions o he clima e c isis bu a e mo e lexible in in oducing
new app oaches and p ac ices on hei a ms. The e o e, hey can be conside ed
as he basis o a sus ainable economy o u al communi ies and ood secu i y a
he na ional le el.
In Uk aine, he p oblem o sus ainable ag icul u al p ac ices is ha , as
e idenced by he su ey esul s, mos a me s indica ed ha hey do no ully
unde s and sus ainable ag icul u al p ac ices. O en, a me s associa e
sus ainable ag icul u al p ac ices pu ely wi h o ganic p oduc ion. A he same
ime, hey s a e ha hey do no see an economic a ionale o apply his app oach
in hei ac i i ies [5]. This p oblem is a signal o esea che s, which should
mo i a e hem o in es iga e sus ainable ag icul u al p ac ices mo e deeply, hei
connec ion wi h co po a e social esponsibili y, and e eal sys ems o
measu ing indica o s o sus ainable de elopmen in ag icul u e. In addi ion, in
he con ex o he pos -wa econs uc ion o ag icul u e and u al communi ies,
he in e es and willingness o Uk ainian a me s o implemen he bes
sus ainable ag icul u al p ac ices is an essen ial componen o implemen ing
na ional policy and Eu opean in eg a ion obliga ions.
The li e a u e e iew shows ha he issue o sus ainable ag icul u al
p ac ices in Uk aine is no ye on he agenda. Ins ead, mos Uk ainian
esea che s' publica ions a e de o ed o co po a e social esponsibili y [4; 7; 12],
u al a eas' de elopmen [2], and ag icul u al p oduc ion's en i onmen al aspec s
[11; 13]. In pa icula , M. Babich jus i ied he easibili y o de eloping sho
supply chains a he local le el. Acco ding o he esea che , his app oach will
con ibu e o he ac i a ion o social in e ac ion, imp o emen o heal h and
well-being o he popula ion, achie emen o economic bene i s by a ms,
educ ion o ene gy consump ion and ca bon dioxide emissions, and
sus ainabili y o he ag icul u al sys em [2]. Acco ding o O.I. Pe ed ii,
ecological ce i ica ion is a ma ke ing ool ha will con ibu e o e ec i ely
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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implemen ing sus ainable de elopmen [13]. M.V. Lyashenko p o es he
p ac icali y o he localiza ion o animal husband y o u he educe he
indus y's impac on he en i onmen wi hou educing he o al numbe o
li es ock by eo ien ing he sec o o small o ms o managemen : a ms and
peasan a ms [11]. T.M. Bolga and L.F. Ko chagina s a e ha he ac i i ies o
en e p ises aimed a achie ing sus ainable de elopmen goals h ough
app op ia e managemen decisions, which include measu es o imp o e he
en i onmen al condi ion, social ela ions and co po a e esponsibili y, a e called
ESG ac i i ies. Thei esea ch shows ha he ESG ac i i y o Uk ainian
companies is a he o ma ion s age oday. S ill, he si ua ion has wo sened
signi ican ly due o he wa – cu en ly, he issue o economic su i al is he
ocus o a en ion o en e p ises [4].
Thus, in Uk aine, no only a e a me s un amilia wi h sus ainable
ag icul u al p ac ices, bu he la e needs o be disclosed in scien i ic
publica ions. In addi ion, he issue o co po a e social esponsibili y o
ag ibusiness, in he con ex o which sus ainable ag icul u al p ac ices should be
conside ed, s ill needs o be esol ed. As no ed by A.A. G ebenniko a, mos ly,
social esponsibili y o ag icul u al en e p ises is pe cei ed no as a ool o
imp o ing he social condi ion o employees, en i onmen al ecology, p oduc
quali y, and a angemen o u al a eas bu as a one- ime ashionable, o mal
e en . Thus, en e p ises ha e a low awa eness o his ma e [7].
Fa me s al eady use sus ainable ag icul u al p ac ices in de eloped
coun ies, so o eign scien is s pay mo e a en ion o he sea ch o ools o
e alua ing hei e ec i eness. In pa icula , L. La u e e al. [10] desc ibe
sus ainabili y indica o s used in he li e a u e ollowing he ypology based on
he h ee sus ainabili y pilla s: en i onmen al, economic and social. The
esea che s ound ha he en i onmen al pilla has unde gone an "indica o
explosion" due o he mul i ude o hemes co e ed and he a en ion gi en by
socie y o his dimension o sus ainabili y.
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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Measu ing sus ainabili y in ag icul u e is a e y complex p ocess. The
indica o s p oposed by a ious scien is s do no co e all dimensions and le els.
In his aspec , D. Haya i, Z. Ranjba and E. Ka ami belie e ha indica o s used
o ag icul u al sus ainabili y should be loca ion-speci ic. They should be
cons uc ed wi hin he con ex o he con empo a y socioeconomic and
ecological si ua ion [8]. Thus, e ec i e, sus ainable ag icul u al p ac ices a e
adap ed o local condi ions and conside he na ional economic, social and
esou ce con ex . This conclusion is con i med by A. Ba haei and D.
Š eimikienė [3], who analyzed 101 indica o s o h ee dimensions: social,
en i onmen al and economic.
E alua ion o sus ainable ag icul u al p ac ices equi es he collec ion o
an ex ensi e a ay o a ious ypes o da a, which complica es his p ocess.
The e o e, as H. Robling e al. no ed, o some indica o s, he e a e ade-o s
be ween da a a ailabili y and issues o comp ehensibili y and analy ical alidi y
[15].
As e idenced by o eign s udies, measu ing indica o s o sus ainable
de elopmen in ag icul u e is qui e complex, and i s me hodology is a he s age
o dynamic changes. Howe e , sus ainable ag icul u al p ac ices a e a c ucial
ec o o ag icul u al de elopmen . P oo o his is he Lis o po en ial
ag icul u al p ac ices ha eco-schemes could suppo , published in 2021 by he
Eu opean Commission and ecommended o implemen a ion in EU coun ies
[6]. Conside ing he p ospec s o he pos -wa eco e y o Uk ainian ag icul u e
based on sus ainable de elopmen and g een economy, he scien i ic communi y
should p epa e he heo e ical basis o in oducing sus ainable ag icul u al
p ac ices. I is impo an o con ey o a me s ha co po a e social
esponsibili y, which hey a e al eady pa ially amilia wi h, is he same as
sus ainable ag icul u al p ac ices ( echnologies). In addi ion, he analysis o he
Eu opean expe ience o measu ing indica o s o sus ainable de elopmen in
In e na ional Scien i ic Jou nal “In e nauka”. Se ies: “Economic Sciences”
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Fig. 2. Va ie y o goals and s anda ds o p epa ing he Sus ainable De elopmen
Repo
Sou ce: [1]
1. P epa a ion in PG o he ESG-Repo acco ding o he Co po a e
Sus ainabili y Repo ing Di ec i e (CSRD) and Eu opean Sus ainabili y
Repo ing S anda ds (ESRS)
The Co po a e Sus ainabili y Repo ing Di ec i e (CSRD) is an EU
s anda d ha aims o make co po a e sus ainabili y epo ing mo e s anda dized
and cohe en by equi ing ele an companies o p oduce annual sus ainabili y
epo s. The new Eu opean Sus ainabili y Repo ing S anda ds (ESRS) a e a
cen al elemen o CSRD and de ine how and wha in o ma ion and me ics
companies mus epo o mee CSRD equi emen s.
Repo ing unde he ESRS is manda o y o all companies subjec o he
CSRD and mus be included in he managemen epo . The ESRS ake a
b oade iew o ma e iali y han, o example, he GRI s anda ds and a e based
on dual ma e iali y om an impac and inancial pe spec i e. A double
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ma e iali y assessmen will help companies unde s and hei e ec s, isks and
oppo uni ies ac oss hei ups eam and downs eam alue chains, a ising om
business ela ionships, geog aphic loca ions, and mo e.
All companies co e ed by he CSRD (a ound 50,000) mus align hei
sus ainabili y epo s wi h he ESRS. The CSRD co e s all egis e ed
companies on EU- egula ed ma ke s, including small and medium-sized
en e p ises, bu excludes mic o-en e p ises. This equi emen also applies o all
la ge companies (lis ed o no ) i hey mee a leas wo o he ollowing h ee
c i e ia:
– he o al amoun o he balance is mo e han 20 million eu os;
– ne u no e o o e 40 million eu os;
– he a e age numbe o employees du ing he inancial yea exceeds
250 people.
PG o e s Assu ed disclosu e empla es and Sus ainabili y s a emen s.
Fig. 3. Assu ed disclosu e empla es and Sus ainabili y s a emen s on he Posi ion G een
pla o m
Sou ce: [1]
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ESRS implemen a ion schedule:
Janua y 1, 2024: En i ies al eady co e ed by he Non-Financial Repo ing
Di ec i e (NFRD) – la ge lis ed companies, la ge banks and la ge insu ance
companies wi h mo e han 500 employees, as well as la ge lis ed companies
ou side he EU, wi h mo e han 500 employees ( epo ing in 2025 based on da a
o 2024);
Janua y 1, 2025: la ge companies no cu en ly co e ed by he Non-
Financial Repo ing Di ec i e ( epo ing in 2026 based on da a o 2025);
Janua y 1, 2026: small and medium-sized en e p ises egis e ed on he
s ock exchange, including SMEs ha a e no pa o he EU s ock exchange
( epo ing in 2027 based on da a o 2026);
Janua y 1 2028: Non-EU companies co e ed by CSRD ( epo ing in 2029
based on da a o 2028).
In addi ion, non-EU companies wi h a u no e o mo e han €150
million pe yea in he EU and which ha e a b anch in he EU wi h a u no e o
mo e han €40 million o a subsidia y ha is a la ge company o a lis ed SME
will ha e o epo on he impac o sus ainable de elopmen a he g oup le el
o his company ou side he EU ( epo ing in 2029 based on da a o 2028).
Double ma e iali y assessmen is a key elemen o ESRS, whe e he
concep is b oken down in o impac ma e iali y and inancial ma e iali y. In
addi ion o he manda o y disclosu es speci ied in he ESRS, companies a e
expec ed o epo on all opics deemed ma e ial acco ding o hei double
ma e iali y assessmen . The company mus explain i clima e change is
conside ed insigni ican . A b ie explana ion can be p o ided o o he ele an
s anda ds ha a e no conside ed essen ial. When iden i ying isks, impac s and
oppo uni ies ha a e impac ul and/o inancially ma e ial, companies should
assess c i ical dependencies and impac s in he alue chain. Double ma e iali y
assessmen is a compliance equi emen unde he CSRD/ESRS and a aluable
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exe cise, as he assessmen esul s can be ins umen al in o mula ing new
sus ainabili y s a egies and ac ion plans.
2. P epa a ion in PG ESG-Repo o a ac ing sus ainable de elopmen
in es men s
PG sugges s using he ESG-Repo a all s ages o in es men – om
e i ica ion o in es men moni o ing and exi :
S age 1. Sc eening. Assessmen o you goals
PG helps accu a ely assess ESG issues in po olio cons uc ion and asse
selec ion. ESG checklis s o e a comp ehensi e o e iew o p og ess agains
de ined KPIs, epo ing s anda ds and s akeholde in e es s.
S age 2. ESG due diligence. Conside a ion o impo an ESG aspec s
Iden i y po en ial ESG impac s, isks, and oppo uni ies be o e in es ing
and de elop a pos -in es men ac ion plan o mi iga e isks. An analy ical
sys em ensu es ha po en ial in es men s mee u u e egula ions.
S age 3. In es men moni o ing. Moni o ing and ans o ma ion
Manage he pe o mance o you in es men s and wo k wi h in es o
epo s, isk assessmen , and impac a he und and po olio le els.
S age 4. Exi . ESG managemen on he exi
E ec i e ESG exi managemen means c ea ing quali y sales epo s
demons a ing high asse alue as an a ac i e in es men .
The sus ainable de elopmen in es men module PG is based on he
Sus ainable Finance Disclosu es Regula ion (SFDR), which equi es inancial
ma ke pa icipan s and inancial ad ise s in he EU o disclose how hey ake
sus ainabili y isks in o accoun in hei in es men decisions and he
sus ainabili y impac o hei in es men s.
The Eu opean Commission in oduced he SFDR as pa o a legisla i e
package aimed a suppo ing he Eu opean G een Deal, p omo ing a sus ainable
economy and encou aging he inancial sec o o shi i s ocus o sus ainable
ope a ions, hus educing he nega i e impac o ossil uels and ca bon
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emissions. The SFDR en e ed in o o ce in Ma ch 2021, and na ional egula o s
in he EU a e now esponsible o en o cing he p o ision.
The SFDR aims o inc ease he anspa ency and s anda diza ion o
sus ainable inance p oduc s and se ices, he eby emo ing ba ie s ha
p e en in es o s om accessing he sus ainabili y da a hey need o make
in o med decisions. I also aims o a oid "g eenwashing" and le el he playing
ield in he EU so ha Eu opean companies a e no exposed o un ai
compe i ion om non-EU companies.
The SFDR a ec s a ious inancial ma ke pa icipan s (FMPs), such as
asse manage s, in es men unds, pension unds, insu ance companies, banks
and c edi ins i u ions. The egula ion imposes manda o y ESG disclosu e
obliga ions equi ing FMTs o epo on hei po olios' p incipal ad e se
e ec s (PAIs). PAI indica o s a e manda o y indica o s ha aim o show
in es o s he po en ial nega i e impac o speci ic in es men s on sus ainabili y
ac o s. Unde hese equi emen s, und manage s, inancial ad ise s and o he
inancial ins i u ions mus collec ESG da a and disclose any sus ainabili y isks
associa ed wi h hei in es men s and inancial p oduc s – on websi es, in
p ospec uses and pe iodic epo s.
3. PG has he unc ion o p epa ing a ESG-Repo by he EU axonomy
The unc ions o he dynamic so wa e a e consis en wi h he
equi emen s o he EU axonomy and en i onmen al goals and a e adap ed o
he needs and s uc u e o he en e p ise. The in eg a ion o pla o ms wi h
CSRD, SFDR, CDP and GRI no ms is aimed a ob aining axonomic da a (KPI)
on u no e , capi al expendi u e (CapEx) and ope a ional expendi u e (OpEx).
4. P epa a ion in PG ESG-Repo based on SASB s anda ds.
PG's SASB solu ion is designed o ocus on he mos c i ical
measu emen a eas, simpli y sus ainabili y e o s, and in eg a e SASB
s anda ds in o an en e p ise's ESG s a egy. The pla o m allows compa ing
his o ical and cu en da a collec ed acco ding o SASB s anda ds o e ime.
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The Sus ainabili y Accoun ing S anda ds Boa d (SASB) was es ablished
in 2011 as an independen o ganiza ion ha de elops and publishes indus y
s anda ds o accoun ing o sus ainable de elopmen . The SASB s anda ds
guide companies o disclose inancial soundness in o ma ion o in es o s in a
s anda dized, decision- iendly o ma . SASB s anda ds co e a ious
sus ainabili y opics, including clima e change, human igh s, labou p ac ices
and p oduc sa e y. They a e designed acco ding o indus y speci ics,
conside ing di e en indus ies' unique sus ainabili y isks and oppo uni ies.
Companies wo ldwide use SASB s anda ds o annual epo s, inancial
documen s, company websi es, and sus ainabili y epo s.
In 2021, a me ge be ween he SASB and he In e na ional In eg a ed
Repo ing Council c ea ed he Value Repo ing Founda ion (VRF). In 2022, he
IFRS Founda ion me ged he VRF and he Clima e Disclosu e S anda ds Boa d
(CDSB) wi h i s newly c ea ed In e na ional Sus ainabili y S anda ds Boa d
(ISSB), which assumed esponsibili y o he SASB s anda ds.
5. P epa a ion in PG ESG-Repo based on GRI s anda ds.
The in eg a ed GRI solu ion om PG is aimed a helping o analyze and
disclose in o ma ion abou he sus ainable de elopmen o an en e p ise by GRI
s anda ds. The pla o m allows use s o isualize quan i a i e da a and ge an
o e iew o wha has been p o ided o each GRI disclosu e. GRI (Global
Repo ing Ini ia i e) is an independen in e na ional s anda ds o ganiza ion ha
p o ides he wo ld's mos widely accep ed sus ainabili y epo ing s anda ds,
co e ing opics anging om biodi e si y o axes, om was e o emissions,
di e si y and equali y o heal h and sa e y. The GRI s anda ds p o ide a
amewo k o o ganiza ions o publicly epo on hei impac on he economy,
en i onmen and people in a way ha p o ides anspa ency and compa abili y
o a ious s akeholde s. Any o ganiza ion can use he GRI s anda ds ega dless
o size, indus y, public o p i a e s a us. GRI disclosu es a e also a aluable
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sou ce o in o ma ion o in es o s o assess a company's sus ainabili y
pe o mance, iden i y isks and assess long- e m g ow h po en ial.
6. PG p o ides an oppo uni y o measu e, epo and de elop measu es
o educe CO2 emissions in all a eas and c ea e clima e s a egies.
Rega ding ca bon accoun ing, he pla o m allows use s o calcula e hei
olumes o a eas 1, 2 and 3 using all ecognized me hods (cos -based, ac i i y-
based, supplie -based) and a lib a y o emission ac o s acco ding o he
G eenhouse Gas P o ocol (GHG).
7. P epa a ion in PG ESG-Repo based on he CDP s anda d.
The Ca bon Disclosu e P ojec (CDP) is an en i onmen al epo ing
s anda d ha in o ms cus ome s, in es o s, employees and o he s akeholde s
abou he en i onmen al impac s, isks and oppo uni ies associa ed wi h
clima e change. Many in es o s use CDP da a o e alua e companies'
en i onmen al pe o mance and ac o hem in o hei in es men decisions.
CDP epo ing in ol es companies answe ing a de ailed ques ionnai e co e ing
a ious en i onmen al opics such as g eenhouse gas emissions, ene gy
consump ion, wa e managemen , supply chain managemen and go e nance.
CDP hen e alua es he esponses, and he esul s a e sha ed wi h in es o s,
cus ome s and o he s akeholde s o help hem make in o med decisions abou
he company's en i onmen al pe o mance and sus ainabili y p ac ices. Answe s
o CDP ques ionnai e ques ions on g eenhouse gas emissions, ene gy use, wa e
use, and o he indica o s ela ed o sus ainable de elopmen a e consolida ed
and a ailable o acking o e ime on he PG pla o m. En e p ise GHG
emissions (scope 1 and 2) a e made public h ough CDP's Online Response
Sys em (ORS), and suppo is p o ided o scope 3 emissions om esou ce
p o ide s.
CDP epo ing is ele an o companies om all sec o s and indus ies,
including ag icul u e. By epo ing on en i onmen al pe o mance and
sus ainable de elopmen p ac ices, ag icul u al companies can demons a e ha
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hey a e aking p oac i e measu es o manage en i onmen al isks.
Demons a ing a commi men o sus ainabili y and anspa ency also builds us
among s akeholde s such as in es o s, cus ome s and employees.
In 2022, a eco d 18,700+ companies wen public h ough CDP,
ep esen ing hal o he wo ld's ma ke capi aliza ion. The law equi es majo
ede al supplie s in he US o disclose en i onmen al impac in o ma ion
h ough he CDP.
8. Sus ainable de elopmen a ge s on he PG pla o m can be se
h ough a Science Based Ta ge s ini ia i e (SBTi) by iden i ying, collec ing and
acking emissions and g eenhouse gas (GHG) da a.
The pla o m allows use s o ack deca boniza ion a ge s and explo e
end lines o a ge pa hways and GHG educ ions h ough isualiza ion.
The Science Based Ta ge s ini ia i e (SBTi) is a pa ne ship be ween
CDP, he UN Global Compac , he Wo ld Resou ces Ins i u e (WRI) and he
Wo ld Wildli e Fund (WWF). SBTi was c ea ed o p omo e ambi ious clima e
ac ion in he p i a e sec o by enabling o ganiza ions o se science-based
emission educ ion a ge s in line wi h he goals o he Pa is Ag eemen . SBTi
p o ides scien i ic esea ch, ecommenda ions on bes p ac ices o emissions
educ ions, and echnical assis ance in se ing science-based a ge s based on
clima e science.
Science-based a ge s help companies de e mine how much and how as
hey need o educe g eenhouse gas emissions o mee e o s o limi wa ming
o 1.5°C. Se ing a science-based a ge allows companies o ensu e esilience o
clima e egula ion and inc eases in es o con idence.
A he s a o 2023, mo e han 4,000 companies wo ldwide, ep esen ing
mo e han a hi d o he ma ke capi aliza ion o he global economy, ha e
al eady se goals o a e commi ed o wo king wi h SBTi. Bo h la ge companies
and SMEs om all sec o s can se science-based a ge s (SBTs). Businesses ha
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sign he SBTi Commi men Le e a e immedia ely ecognized as "Commi ed"
on he SBTi, CDP, UN Global Compac , and We Mean Business websi es.
The company mus ha e p ope anspa ency in acking emissions and
an e ec i e epo ing sys em because i mus epo a ce ain numbe o
educ ions annually, acco ding o a ge s de eloped based on he base yea da a.
9. The PG pla o m includes an in eg a ed solu ion o collec ing da a on
en i onmen al, social, and managemen aspec s o ac i i ies and iden i ying
a eas ha signi ican ly impac he en i onmen by he UN's Sus ainable
De elopmen Goals (SDGs).
Posi ion G een's SDG solu ion enables use s o iden i y and link business
engagemen s o goals using ags and de elop s a egies o imp o e a eas o
impac ela ed o he espec i e goals. Tagged da a can be expo ed o speci ic
pa s o a company's sus ainabili y epo .
The UN Sus ainable De elopmen Goals (SDGs) a e 17 global goals o
2016-2030 ha we e adop ed on he Agenda in 2015. These goals ecognize ha
po e y educ ion mus co-occu wi h implemen ing s a egies ha imp o e
heal h ca e and educa ion, educe inequali y, s imula e economic g ow h,
comba clima e change, and conse e oceans and o es s.
De elopmen goals allow companies o de elop, communica e and epo
on hei s a egies, objec i es and ac i i ies. In addi ion o esponding o
g owing public demand o g ea e anspa ency and accoun abili y, engaging
wi h he CSD can c ea e oppo uni ies o ma ke di e en ia ion and a unique
compe i i e ad an age o a ac ing in es men . Goal symbols a e o en
included in he communica ion o a company's sus ainabili y ac i i ies and
signal a commi men o sus ainable de elopmen on a global scale.
10. PG also o e s Human Righ s Due Diligence (HRDD).
To add ess his issue, PG so wa e is aligned wi h he Co po a e
Sus ainabili y Due Diligence Di ec i e (CSDDD). The pla o m o e s supplie
su ey empla es based on OECD guidelines wi h key indica o s designed o
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analyze human igh s and pe o mance isks quickly. A coun y isk assessmen
p o ides c ucial insigh in o essen ial aspec s, om wo ke s' igh s o co up ion.
Like any managemen model, he Posi ion G een pla o m has ad an ages
and disad an ages (Table 4).
Table 4
SWOT analysis o he Posi ion G een pla o m
S eng hs:
Pa allel use o di e en s anda ds (ESRS,
GHG, EU Taxonomy, CDP, GRI, SASB,
SBTi, SFDR, HRDD, UN SDG)
Abili y o in eg a e da a and upload g aphs
The possibili y o o ming join epo s o
subsidia y companies and/o b anches
E alua ion o he e ec i eness o sus ainable
in es men s (sus ainabili y in es men s)
Applica ion o ques ionnai es o simple
answe s: "yes", "no"
Double assessmen o he ma e iali y o
in o ma ion
Simpli ied da a expo o audi ing
Suppo ing in e nal sus ainabili y expe s o
imp o e disclosu e
Ad anced aining wi h he help o e-lea ning
Weaknesses:
The e a e no a e age indica o s (by indus y)
o compa ison
The e is no highly specialized so wa e o
assessing he le el o sus ainabili y in
ag icul u al p oduc ion
I does no ha e he possibili y o open access
o a comp ehensi e s udy o he pla o m's
capabili ies
The pla o m is no esponsible o da a
compliance wi h sus ainable de elopmen
s anda ds
High main enance cos (€50,000/yea )
Oppo uni ies:
The pla o m op imizes ac i i ies o unlock
unique alue c ea ion and posi i e impac
po en ial
A communi y is o med o communica ion
and he o ganiza ion o join ne wo king
e en s
So wa e inno a ions o new sus ainabili y
epo ing solu ions
Th ea s:
Sha p changes in consume s' mood ega ding
he need o use he pla o m
Impossibili y o quick adap a ion by changes
in egula o y and legal egula ion
Un eliabili y o he p oposed clima e impac
scena ios
Sou ce: de eloped by he au ho
Conclusions. The main di icul y in measu ing sus ainabili y in
ag icul u e is ha i is a dynamic, no s a ic, concep ha equi es a high le el o
obse a ion and skills ha can adap o change. In addi ion, calcula ing such
indica o s equi es a la ge se o a ious ypes o da a, and hei p esen a ion o
