С. Н. Миловидова The relevance of the research is driven by the development of the ecological orientation of the agricultural economy, which under current socio-economic conditions can achieve environmentally efficient functioning and development through the implementation of scientific achievements and technologies. Positioning agricultural companies as environmentally oriented allows them to gain a competitive advantage and increase investment attractiveness, which in turn affects the value of agricultural companies. Often, claims about the environmental friendliness of products are false, allowing companies to gain additional benefits by misleading consumers. Under current conditions, the problem of greenwashing is intensifying. Greenwashing issues have been actively studied by both domestic and foreign scholars for a considerable time. It is noteworthy that the impact of greenwashing on company value is ambiguous; however, in most cases, a positive effect of greenwashing on company value growth is observed. The aim of the study is to develop and test a model for assessing the influence of environmental factors and greenwashing practices on the value of agricultural companies. The study identified and highlighted key environmental factors that directly and indirectly impact company value. Company value is determined through Economic Value Added. The article employs the concept of “green practices” and “green communication” scales, the application of which should align with the tactical and strategic goals of agricultural companies. The indicators of these scales should help assess the level of environmental responsibility of agricultural companies and ultimately improve the effectiveness of environmental management. The model was tested on the example of agricultural companies, due to the significant impact of greenwashing on food products. The scientific novelty of the work lies in the development of a comprehensive model for assessing the influence of environmental factors and the greenwashing index on the Economic Value Added of agricultural companies.
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