Greenwashing and investment attractiveness of companies for «green» investments to the national economy
Greenwashing appears as an understudied category in the context of transparency, investment attractiveness of companies for making green investments. The purpose of the study is to identify greenwashing and model its impact on the investment attractiveness of Ukrainian companies in the context of gr...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2022-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/265559 |
| _version_ | 1797875729303601152 |
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| author | I.O. V.M. A.S. O.N. S.N. |
| author_facet | I.O. V.M. A.S. O.N. S.N. |
| author_sort | I.O. |
| collection | DOAJ |
| description | Greenwashing appears as an understudied category in the context of transparency, investment attractiveness of companies for making green investments. The purpose of the study is to identify greenwashing and model its impact on the investment attractiveness of Ukrainian companies in the context of green investments. For this purpose, identification of greenwashing and its influence on investment attractiveness was carried out for Ukrainian agriculture companies. Two-stage PLS-SEM modelling was used as a methodology. Taking into account the consistent research / modelling the relationships of explicit and latent variables, which allow us to detect greenwashing and describe its impact on the investment attractiveness of agrarian companies, which is determined at the operational and financial levels, the modelling results indicate the need for agricultural companies to focus on building the potential for long-term financial investments, the formation of a holistic regulatory environment regarding its activities in the field of sustainable development, as well as the regularity of information disclosure. Based on the identified factors that determine the impact of greenwashing on the investment attractiveness of leading agricultural companies of Ukraine, recommendations have been developed to minimize its signs and increase such attractiveness for investors in the context of the post-war recovery of the agricultural sector on the basis of sustainable development, overcoming the food and energy crisis and the European integration green transition. |
| first_indexed | 2024-04-10T01:51:04Z |
| format | Article |
| id | doaj.art-752bcece0f164e098383b6c9d49f4ba3 |
| institution | Directory Open Access Journal |
| issn | 1994-1749 2708-4957 |
| language | English |
| last_indexed | 2024-04-10T01:51:04Z |
| publishDate | 2022-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-752bcece0f164e098383b6c9d49f4ba32023-03-13T09:06:59ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572022-08-01252556010.26642/pbo-2022-2(52)-55-60Greenwashing and investment attractiveness of companies for «green» investments to the national economyI.O. 0V.M. 1https://orcid.org/0000-0002-5286-050XA.S.2https://orcid.org/0000-0003-0603-3869O.N.3https://orcid.org/0000-0003-3048-1995S.N. 4https://orcid.org/0000-0001-6455-3585MakarenkoKremen Vorontsova Kostenko Makarenko Greenwashing appears as an understudied category in the context of transparency, investment attractiveness of companies for making green investments. The purpose of the study is to identify greenwashing and model its impact on the investment attractiveness of Ukrainian companies in the context of green investments. For this purpose, identification of greenwashing and its influence on investment attractiveness was carried out for Ukrainian agriculture companies. Two-stage PLS-SEM modelling was used as a methodology. Taking into account the consistent research / modelling the relationships of explicit and latent variables, which allow us to detect greenwashing and describe its impact on the investment attractiveness of agrarian companies, which is determined at the operational and financial levels, the modelling results indicate the need for agricultural companies to focus on building the potential for long-term financial investments, the formation of a holistic regulatory environment regarding its activities in the field of sustainable development, as well as the regularity of information disclosure. Based on the identified factors that determine the impact of greenwashing on the investment attractiveness of leading agricultural companies of Ukraine, recommendations have been developed to minimize its signs and increase such attractiveness for investors in the context of the post-war recovery of the agricultural sector on the basis of sustainable development, overcoming the food and energy crisis and the European integration green transition.http://pbo.ztu.edu.ua/article/view/265559greenwashinginvestment attractivenessgreen investments |
| spellingShingle | I.O. V.M. A.S. O.N. S.N. Greenwashing and investment attractiveness of companies for «green» investments to the national economy Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу greenwashing investment attractiveness green investments |
| title | Greenwashing and investment attractiveness of companies for «green» investments to the national economy |
| title_full | Greenwashing and investment attractiveness of companies for «green» investments to the national economy |
| title_fullStr | Greenwashing and investment attractiveness of companies for «green» investments to the national economy |
| title_full_unstemmed | Greenwashing and investment attractiveness of companies for «green» investments to the national economy |
| title_short | Greenwashing and investment attractiveness of companies for «green» investments to the national economy |
| title_sort | greenwashing and investment attractiveness of companies for green investments to the national economy |
| topic | greenwashing investment attractiveness green investments |
| url | http://pbo.ztu.edu.ua/article/view/265559 |
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