Actual problems of innovative economy and law

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Sustainable development of agricultural enterprises of different sizes: a comparative analysis based on efficiency and social responsibility criteria

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УДК: 330.34

DOI: https://doi.org/10.36887/2524-0455-2026-1-26

Onegina Viktoriya,
Ph.D. in Economics, Doctor of Economic Science, professor,
State Biotechnological University, Kharkiv, Ukraine,
https://orcid.org/0000-0003-0794-8032

Published: 19.01.26

The agricultural sector of the economy is the embodiment of the intertwining of economic, social and environmental systems, which directly determines the need to ensure the unity of all components of its sustainable development: economic efficiency of production, social justice in remuneration of employees, decent living and working conditions, environmental safety and balance of ecosystems. The structure of the agrarian sector of the Ukrainian economy in terms of enterprise size is heterogeneous. The aim of the article is to determine the features of sustainable development of agricultural enterprises of different sizes in Ukraine based on a comparative analysis of their growth trends, profitability as a criterion of efficiency and wages and employment as criteria of social responsibility. Quantitative methods were used for the study, in particular, index, grouping, average values. The analysis was based on data of the State Statistics Service of Ukraine on the activities of enterprises in agriculture, forestry and fisheries in 2011–2024. A comparative analysis of sustainable development of enterprises of different sizes in agriculture, forestry and fisheries by the criterion of efficiency showed that large enterprises were the leaders in terms of growth of net income from sales, total income, the level of profitability of operating and all activities in the studied period. Also, large enterprises demonstrated the best results of sustainable development by the criterion of social responsibility, which was assessed based on indicators of labor costs, labor costs per employee and the dynamics of number of employed workers. Such analysis is important both for identifying trends in the modern structurally heterogeneous agrarian sector of the Ukrainian economy and for developing management decisions at the micro-, meso- and macro-levels. In further studies, comparative analysis should be conducted considering a larger set of criteria and indicators of sustainable development.

Keywords: sustainable development, efficiency, social responsibility, profit, profitability, productivity, income, costs, wage, employment, agrarian enterprises.

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Onegina V. Sustainable development of agricultural enterprises of different sizes: a comparative analysis based on efficiency and social responsibility criteria. Actual problems of innovative economy and law. 2026. №1. 122-127 pp. https://doi.org/10.36887/2524-0455-2026-1-26

Quote article, MLA style

Onegina V. Sustainable development of agricultural enterprises of different sizes: a comparative analysis based on efficiency and social responsibility criteria. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-1-26