Formation of an ESG management system based on digital analytics

Authors

DOI:

https://doi.org/10.15587/2706-5448.2026.357883

Keywords:

sustainable development, agricultural sector, ESG management, digital analytics, CSRD

Abstract

The object of research is the process of forming an ESG management system based on digital analytics (DA). The research addresses the issue of implementing value-based sustainable development guidelines in the agricultural sector through ESG-oriented resource management mechanisms using DA tools. The theoretical and applied parts of the research are based on a combination of a systemic vision of the problem under study, analytical procedures, comparative analysis, and economic-mathematical tools. The empirical basis of the research was formed through the analysis of data for 2020–2024. The research incorporates reports of agri-food companies, materials from international institutions, as well as EU documents regulating digitalization in food supply chains. On this basis, an economic and statistical analysis was conducted to assess the role of DA in shaping the ESG management system in the agricultural sector. Economic and mathematical modeling was applied to identify relationships between the efficiency of resource use by enterprises and their performance according to ESG criteria. The obtained results made it possible to establish that, in the process of forming ESG-oriented management, DA can serve as an important tool for transforming primary information on the use of natural resources into a system of measurable ESG indicators. Such indicators can be used both in internal enterprise management and during auditing or comparison of performance results across different periods. The model developed in the research was tested using data from the agricultural sector of Ukraine. The results of its application confirmed the existence of a stable relationship between the level of resource efficiency in production, economic performance, and environmental parameters included in the ESG framework.

Author Biographies

Oleh Kniaz, Lviv Polytechnic National University

PhD

Department of Entrepreneurship and Environmental Expertise of Goods

Petro Pererva, National Technical University “Kharkiv Polytechnic Institute”

Doctor of Economic Sciences, Professor

Department of Business Economics and International Economic Relations

Nelli Heorhiadi, Lviv Polytechnic National University

Doctor of Economics, Professor

Department of Management and International Entrepreneurship

Roksolana Vilhutska, Lviv Polytechnic National University

PhD, Associate Professor

Department of Management and International Entrepreneurship

Khrystyna Peredalo, Lviv Polytechnic National University

PhD, Associate Professor

Department of Foreign Economic and Customs Activities

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Formation of an ESG management system based on digital analytics

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Published

2026-04-30

How to Cite

Kniaz, O. ., Pererva, P. ., Heorhiadi, N., Vilhutska, R. ., & Peredalo, K. (2026). Formation of an ESG management system based on digital analytics. Technology Audit and Production Reserves, 2(4(88), 98–111. https://doi.org/10.15587/2706-5448.2026.357883

Issue

Vol. 2 No. 4(88) (2026): Economics of enterprises. Macroeconomics

Section

Economic Cybernetics

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Copyright (c) 2026 Petro Pererva, Oleh Kniaz, Nelli Heorhiadi, Roksolana Vilhutska, Khrystyna Peredalo

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