Farming and social responsibility: the role of accounting in ensuring sustainable development

Abstract

This article examines the increasing importance of social responsibility in farming, particularly in the context of Ukraine's sustainable development goals. It highlights how social farming positively influences rural economies, integrates agriculture with sustainability objectives, and addresses social problems within local communities. The study emphasizes the need for Ukrainian agricultural enterprises to embrace social responsibility by promoting sustainable practices, enhancing community well-being, and empowering workers. Proper accounting practices are presented as essential for measuring, reporting, and improving the social and environmental impact of farms, enabling them to build trust, access new opportunities, and contribute to a more equitable and resilient food system. The growing interest in social farming reflects a shift in societal values, emphasizing not only profitability but also positive impacts on the environment and community development, which warrants further research. The study examines the growing importance of social responsibility in farming, especially in the context of Ukraine.

It highlights how social farming has a positive impact on the rural economy, connects agriculture with sustainable development goals, and addresses social issues in local communities. It examines the need for Ukrainian agricultural enterprises to embrace social responsibility by promoting sustainable practices, improving community well-being, and empowering workers. It highlights that good accounting practices are essential for measuring, reporting, and improving the social and environmental impact of farms. The article contributes to understanding how embracing social responsibility builds trust, opens up access to new opportunities, and contributes to a more equitable and sustainable food system.