STRATEGIC FINANCIAL PLANNING FOR SUSTAINABLE AGRIBUSINESS: HARMONIZING ECOLOGICAL AND ECONOMIC PERFORMANCE INDICATORS
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Keywords

sustainable agribusiness
decision intelligence
soil organic carbon (SOC)
USDA conservation programs
ENPV
climate risk management
US farm debt

How to Cite

Kavun, V. (2025). STRATEGIC FINANCIAL PLANNING FOR SUSTAINABLE AGRIBUSINESS: HARMONIZING ECOLOGICAL AND ECONOMIC PERFORMANCE INDICATORS. European Journal of Interdisciplinary Issues, 2(4), 61–77. https://doi.org/10.5281/zenodo.19211693

Abstract

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.

https://doi.org/10.5281/zenodo.19211693
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Copyright (c) 2025 Valentyna Kavun