Modern analytical tools of responsible business conduct and implementation of eu standards for sustainable development in the agrifood sector

Directions for ensuring the agricultural sector’s functioning in full-scale war conditions require modern analytical tools. They should be aimed at preserving the chain’s efficiency: “production – processing – storage – supply of food products to the population”. In the conditions of post-war recovery, by EU requirements, it is necessary to provide a digital platform for business analytics and subsequently diversify the development of agricultural production based on sustainable development, environmental friendliness, and circularity, increase the capitalization and investment attractiveness of enterprises, the formation of competitive market institutions, which will involve increasing the efficiency of agricultural production management of resources, strengthening of food security of the state, development of multi-organization, increase of export of goods with higher added value, provision of comfortable living conditions in the countryside. The significance of implementing the EU directive on the proper verification of the sustainable development of agricultural and food enterprises, considering environmental and social standards, cannot be overstated. This directive provides a framework for due Diligence tools, which are crucial for checking the economic activity of a food company and stages of Due Diligence diagnostics, measures for assessing the business reputation of a food company. In the work, a thorough analysis and assessment of the risks that arose during the martial law in Ukraine was carried out, an example of a Due Diligence B2B case is given – the merger of agro-food companies in the agricultural sector. The components of technical, commercial, operational and ESG verification, risk management components, business reputation assessment and predictive modeling of possible future scenarios and financial support and their reflection in the annual sustainable development report are covered. The introduction of the EU Directive on due diligence of the sustainable development of enterprises (Corporate Sustainability Due Diligence Directive) creates new challenges and opportunities for Ukrainian agri-food companies. To maintain access to the European market and strengthen business reputation, enterprises must implement sustainable development strategies that must meet environmental standards and respect human rights. This will contribute to strengthening their positions in the international arena and increasing competitiveness. Keywords: agro-food sector, sustainable development reporting, European standards, Due Diligence, post-war recovery, environmental standards, social standards, investment attractiveness, risks, business reputation, business analytics.