Toward FSDN-type sustainability monitoring: readiness and data quality risks in Ukrainian agricultural enterprises under wartime conditions

Abstract The Farm Sustainability Data Network (FSDN) enlarges the Farm Accountancy Data Network from economic accounting into multi-domain sustainability monitoring. Its usefulness, however, depends on whether enterprises and institutions can jointly produce data that are consistent, comparable, and trusted. We examine this problem in wartime Ukraine through 53 semi-structured interviews conducted in June–August 2025 with accounting professionals and enterprise managers from predominantly medium and large agricultural enterprises. Respondents generally did not reject sustainability reporting. They questioned whether it could be integrated into existing routines without duplicating administrative work, whether environmental indicators could be measured consistently, and whether commercially sensitive data would be protected. Preferences for voluntary or mixed participation, external technical support, cost compensation, and clear rules for data use indicate that perceived readiness is relational: it rests on the fit between enterprise capacity and the surrounding data-governance architecture. Wartime scarcity intensifies these concerns but does not alone explain them. The findings do not establish sector-wide readiness or validate a particular implementation model. They suggest that early implementation should privilege indicators with clear provenance, interoperability with existing records, transparent quality-control pathways, and credible reciprocal value for participants. Data quality, on this account, is an institutional outcome rather than a property of individual reports.