Aim:
Sustainability financing is a promising instrument for the recovery of Ukrainian agriculture during and after the war, particularly in light of Ukraine’s closer integration with the European Union. This study is the first of its kind to assess the opportunities for establishing institutional foundations for sustainability finance markets in Ukraine. Moreover, in the context of the EU Green Deal, this study provides pioneering evidence on the aspects that policy frameworks should consider to address the generally underdeveloped area of sustainability reporting in primary agriculture.

Material and Methods:
A survey-based discrete choice experiment was designed to elicit the preferences of Ukrainian agricultural enterprises for engaging in sustainability reporting and related green financing opportunities. The authors conducted a pilot choice experiment with 65 agricultural enterprises of various sizes in Ukraine’s crop sector, focusing on their willingness to accept (WTA) features of emerging sustainability reporting.

Results:
The results of the survey revealed certain trends in the priority of factors influencing the decision to ESG report: 1) external audit, 2) confidence in achieving satisfactory performance, 3) additional income, 4) type of information to report, and 5) preparation of the report.

Conclusions:
In conclusion, in the context of Ukraine’s European integration, its state agricultural policy should focus on supporting educational programs to train financial advisors in sustainable development and green finance. Raising awareness of this issue will help Ukrainian agribusinesses to adopt sustainable agricultural practices.