METHODOLOGICAL GUIDE TO REPORTING ON SUSTAINABLE DEVELOPMENT OF AGRIBUSINESS COMPANIES
DOI:
https://doi.org/10.20397/2177-6652/2024.v24i2.2765Palavras-chave:
Strategic Report on Sustainable Development, Structural elements, Information, Goals, Principles, Organizations of the agricultural complexResumo
The purpose of the study is to prepare recommendations for reflecting information on the sustainable development of an agricultural enterprise in non-financial reporting. Abstract-logical, monographic methods, structural-logical and statistical analysis, general scientific methods of cognition (analysis, synthesis, generalization), expert assessments, and a systematic approach to the problems under consideration were used. A recommended list of structural elements of the Strategic Report on Sustainable Development (SRSD) of the organization of the agricultural complex and the principles of its formation are proposed. Now, there is no unified methodology for generating information on sustainable development (SD) of agricultural enterprises. Current reporting standards in this area do not contain approved industry applications for agricultural enterprises. Therefore, the scientific novelty of the study lies in the proposal of a new reporting format for agricultural enterprises - SOUR and methodological tools for its formation. The introduction of the proposed developments into the management system of sustainable development of agricultural enterprises will improve the quality of its information and analytical support to achieve competitive advantages and the successful implementation of strategies in the context of depleting planetary resources.
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