Strategic Financial Planning for Sustainable Agribusiness: Harmonizing Ecological and Economic Performance Indicators
This article is dedicated to the problem of the obsolescence of traditional profit maximization models and proposes a convergent model of strategic financial planning. Within the framework of the research, a harmonization of environmental and economic performance indicators is conducted, where biophysical metrics, specifically soil organic carbon (SOC) content, are transformed into financial imperatives. Utilizing a methodological synthesis of Decision Intelligence systems, Bayesian networks and a modified environmentally adjusted net present value (ENPV) algorithm, the author demonstrates how USDA subsidies, FCIC insurance discounts and voluntary carbon markets (VCM) transform sustainability costs into stable income streams. The research results show that the integration of real-time telemetry (NOAA, COMET-Farm data) into financial ERP systems allows Chief Financial Officers (CFO) to minimize transition risks and optimize the weighted average cost of capital (WACC). Despite structural barriers such as data heterogeneity and political “greenhushing”, the proposed model represents a robust roadmap for ensuring fiscal resilience and the development of regenerative capitalism in the U.S. agrarian sector.
Authors
- Valentyna Kavun
Institutions
- West Ukrainian National University (UA)
Publication Details
- Journal
- Zenodo (CERN European Organization for Nuclear Research)
- Published
- 2025-12-25
- DOI
- https://doi.org/10.5281/zenodo.19211692
- Primary Topic
- Cognitive Science and Mapping
- Type
- article
- Field-Weighted Citation Impact
- 0.00