The success of any business is associated with the creation of value for all stakeholders: owners, associates, staff, the environment, and society. In order to achieve this goal, it is necessary to meet ESG standards. This leads to a review of the strategy that companies follow but also to a change in the valuation of the entire business and individual assets. The present research focuses on the possibility of evaluating agricultural lands through the use of mathematical models based on indicators that characterize them (area, category, and distance from infrastructure). The estimated value of agricultural land is determined based on accumulated statistical data. Two models are attached. In the mathematical model with a matrix, an appraised plot is compared with four analogues based on a proposed algorithm, and an estimated value of the appraised property is derived. The Hierarchical Linkage Analysis method also compares the evaluated parcel with four similar ones and separates the stages in its application, starting with modeling the problem as a hierarchy, building the hierarchy, selecting factors affecting the value of agricultural land, selecting analogues of agricultural land, construction of multiple matrices based on the comparison of individual parameters, and using hierarchical synthesis to weigh the obtained results and determine the market value of the assessed plot.