Sustainability reporting has become a practice of the majority and is decided by boards of directors as the supreme governing body in the decision-making process of companies. The paper provides a high-view picture and visualizes research to portray the historical shifts in sustainability reporting nexus to corporate governance through an analysis utilizing CiteSpace software on 935 articles published in Web of Science Core Collection from 2009 to 2021.The number of papers in the area has expanded, especially since 2013 (a branching point), while the study determines a type of bifurcation spot (the year 2017) that evinces the SR-CG field maturity. The study determined the dominant countries through affiliated to them researchers (the United Kingdom, Spain, Italy, China and Australia), the most esteemed journals (Journal of Business Ethics, Business Strategy and the Environment and Accounting, Auditing & Accountability Journal), and the major co-occurrence of hot keywords (carbon disclosure project, environmental disclosure quality, integrated reporting, financial performance, foreign director, environmental reporting, public sector, sustainability assurance statement). The paper identifies principal issues where SR-CG research lags (dearth of those research in developing economies and geographical limitation of research) and unravels uncharted so far domains (jurisdictions-related studies) in the realm. Future research in the realm is likely to focus on ESG, disclosures and governance performance, as well as on specific areas (geography, industry, etc.), and will explore in depth the role of multiple factors together. This papers indicate the growing convergence between SR and CG in literature, and given predominance of ‘SR as a function of CG’ approach a more stalwart and sound CG framework could bring about more tenable SR practices. The paper puts forward an agenda for advancing forthcoming research in the realm of SR-CG interdependence. AcknowledgmentThis paper is co-funded by European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” 101047667 — EULASTING — ERASMUS-JMO-2021-HEI-TCH-RSCH https://bit.ly/3Bbvquw

This paper aims to provide market analysis of the sunflower market in Ukraine (UA) and research the existence of integration between the sunflower oil markets in Ukraine, the European Union (EU) and the United States (US). To fulfill the aims in the paper, yearly balances of sunflower seed, sunflower oil and sunflower cake were analyzed and price analysis was conducted. Price integration was assessed with the use of the error correction model (ECM) which was applied to monthly prices for sunflower oil from 2000 to 2020. Our findings provide evidence of high price transmission between the UA and EU markets, conversely lower price transmission was observed between the UA and the US.

Ukraine (UA) is one of the world-leading countries in sunflower oil production and sunflower oil exports. Due to the increasing demand caused by biofuel regulations, the European Union (EU) remains the key importer of Ukrainian sunflower oil. Therefore, the aim of the proposed research is to provide an evaluation of the time-varying integration of the UA sunflower oil market with the EU market. To fulfill this goal, first, the trends in sunflower oil production and exports in Ukraine as well as trade regulations are presented. The market integration was assessed using the ARDL-ECM approach that was applied to weekly sunflower oil prices in the period from 2000 to 2020. The analytical study was supplemented with the Toda-Yamamoto (T-Y) Granger causality test, the Bai-Perron multiple structural breakpoint test (B-P) as well as impulse response functions (IRF). This study and the obtained results for the whole sample confirm the presence of a long-run relationship between EU and UA prices. The EU prices are the Granger cause for UA prices, as it is shown in the T-Y test. The Bai-Perron test indicates the existence of multiple structural breaks that can be justified by the market condition and policy modifications. Both the long- and the short-run response of UA prices to changes in EU prices vary significantly in different sub-periods.

The aim of this article is to analyze the elements of supply chains in the crop production industry of Ukraine and the peculiarities of their integration under the modern conditions. The article identifies the main actors in the supply chains of major crops such as grains, sunflower seeds and vegetables. The study of supply chains in crop production covers three periods: (i) pre COVID-19 pandemic; (ii) the 2020-2021 COVID pandemic; and (iii) post-Russian invasion into Ukraine in 2022. The findings confirm that supply chains for vegetables were significantly and adversely affected by the COVID-19 pandemic. At the same time, the supply chains for production and sales of grains and sunflower seeds in Ukraine remained relatively stable. Through its global impact on the commodity markets, supply chains, inflation, and financial conditions, Russia's war against Ukraine is aggravating the slowdown in global economic growth. The article identifies the negative consequences of this war for both Ukraine and the world as a whole based on the example of major agricultural crops. The development of crop production industry in Ukraine requires that supply chains be restructured based on the new logistical solutions adapted to the conditions of martial law.