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ISSN:2325-6192 (print)
ISSN:2325-6206 (online)
Journal of Environmental Accounting and Management
António Mendes Lopes (editor), Jiazhong Zhang(editor)
António Mendes Lopes (editor)

University of Porto, Portugal

Email: aml@fe.up.pt

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email: jzzhang@mail.xjtu.edu.cn

Sustainable Agribusiness and Environmental Security in Ukraine: Effectiveness of Budgetary Support for Entrepreneurship

Journal of Environmental Accounting and Management 14(4) (2026) 619--636 | DOI:10.5890/JEAM.2026.12.006

Alla Sokolova$^1$, Olena Kilnitska$^{2}$, Tetiana Shvets$^{2}$, Larysa Levkivska$^{2}$, Taras Dotsenko$^{3}$

$^{1}$ Department of Agrarian Economics, Information and Consulting Work, and Innovation and Investment Development, Volynska State Agricultural Research Station of the Institute of Agriculture of Carpathian Region of the National Academy of Agricultural Sciences of Ukraine, 45626, 2 Shkilna Str., Rokyny village, Ukraine

$^{2}$ Department of Economics, Entrepreneurship and Tourism, Polissia National University, 10008, 7 Staryi Bvld., Zhytomyr, Ukraine

$^{3}$ National University of Life and Environmental Sciences of Ukraine, 03041, 15 Heroiv Oborony Str., Kyiv, Ukraine

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Abstract

This study focuses on government initiatives aimed at ensuring environmental security in Ukraine's agricultural sector, including the identification of key obstacles and potential ways to improve these initiatives. The methodology involved the analysis of official reports and statistical data using a combination of quantitative and qualitative methods, such as statistical tools and cost-benefit analysis, supplemented by comparison with international experience from countries including Germany, France, Denmark, Poland. The results show that funding for environmental security programmes in Ukrainian agriculture has demonstrated gradual growth, with fluctuations caused by external factors. In 2022, due to the war, funding fell to approximately UAH 160 million, but by 2024, it had increased to around UAH 605 million. The effectiveness of environmental security programmes in Ukrainian agriculture is supported by the outcomes observed in different regions. The study highlights several issues hindering the development of budget-funded programmes, notably bureaucratic delays and insufficient financial support. As a result of the study, key directions for the development of the sector were proposed. The findings may be applied in the development of policies that facilitate farmers' access to financing and promote the adoption of environmentally sound technologies.

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