METHODOLOGICAL GUIDE TO REPORTING ON SUSTAINABLE DEVELOPMENT OF AGRIBUSINESS COMPANIES
DOI:
https://doi.org/10.20397/2177-6652/2024.v24i2.2765Palabras clave:
Strategic Report on Sustainable Development, Structural elements, Information, Goals, Principles, Organizations of the agricultural complexResumen
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.
Citas
Adams, C. (2017). Conceptualising the contemporary corporate value creation process. Accounting Auditing and Accountability Journal, 30(4), 906-931.
Batyrova, N. (2014). Methodological basis for the development and implementation of a strategy for the sustainable development of an economic entity. Economic analysis: theory and practice, 44, 14 – 25.
Drager, H. (2017) Integrated reporting should work for everyone. Economic Strategies, 3, 176-185.
Directions and prospects of sustainable development of the national accounting and analytical system of agricultural formations / A.S. Babanskaya, E.S. Kolomeeva, R.A. Migunov, Z.A. Telegina, A.A. Grudneva // IOP Conference Series: Earth and Environmental Science. «International Scientific and Practical Conference: Development of the Agricultural complex in the Context of Robotization and Digitalization of Production in Russia and Abroad, DAICRA 2021», 2022. - Р. 012002. DOI: 10.1088/1755-1315/949/1/012002
Decree of the President of the Russian Federation (2020) On approval of the Doctrine of Food Security of the Russian Federation (N 20), Moscow, Russia: Official Internet portal of legal information (www.pravo.gov.ru)
Efimova, O. (2014). Sustainability report as a new form of corporate corporate reporting. Audit statements, 8, 36-47.
Freeman, R. (1984) Strategic Management: A Stakeholder Approach. First Edition. Boston: Harpercollins College Div, 275 p.
FAO (2018) 20 recommendations for transforming the agricultural sector. Rome. Italy. http://www.fao.org/news/story/ru/item/1139628/icode/
Guidance on Sustainability Reporting (GRI Standards Guidance) (2021). Global Reporting Initiative Retrieved from https://www.globalreporting.org/
Harrod. R. (2008). Theory of economic dynamics: Transl. from English V.E. Manevich / Ed. V.G. Grebennikova. M.: CEMI RAS, Russia
International Integrated Reporting Council (IIRC) (2015). International standard for integrated reporting. Retrieved from http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK.docx_en-US_ru-RU.pdf
Jørgensen, S. & Mjøs,A. & Pedersen, L. (2022) Sustainability reporting and approaches to materiality: tensions and potential resolutions. Sustainability Accounting, Management and Policy Journal, T.13, № 2, PP. 341-361 URL: https://doi.org/10.1108/SAMPJ-01-2021-0009
Kaplan R., & Norton D. P. Strategic unity: creating synergy using a balanced scorecard: Trans. from English M.: LLC "I.D. Williams", Russia.
Kingo, L. (2019) UN Global Compact: Finding solutions to global problems. NY. USA. https://www.un.org/en
Kogdenko, V. & Melnik M. (2014) Integrated reporting: issues of formation and analysis. International Accounting, 10, 2-15.
Khoruzhy, L., Karzaeva, N., Katkov, Yu, Tryastsina, N., & Ukolova, A. (2018). Identification and presentation of information on sustainable development in accounting and analytical system of the organization. International Journal of Civil Engineering & Technology (IJCIET) - Scopus Indexed, 9(10), 1575-1581.
Khoruzhy, L., & Tryastsina, N. (2020) Formation of information on social sustainability in the integrated reporting of agricultural enterprises Accounting in Agriculture, 9, 6-12.
Morozova, E. (2014) Non-financial reporting as a source of information about the company’s activities. International Accounting, 22, 25-37.
Malinovskaya, V. (2018). The concept of multiple capitals in integrated reporting. International Accounting, 21(12), 700-713.
Nikiforova, E. (2017) Reflection in the reporting of an economic entity on the sustainable development of aspects of activity. Bulletin of SamGUPS, 1(35), pp. 120-123.
OECD/FAO (2016) OECD-FAO Guidelines for Responsible Agricultural Supply Chains, OECD Publishing, Paris
http://dx.doi.org/10.1787/9789264251052-en
Order of the Government of the Russian Federation (2017) On approval of the Concept for the development of public non-financial reporting and the action plan for the implementation of the Concept for the development of public non-financial reporting (N 876-r), Moscow, Russia: Official Internet portal of legal information (www.pravo.gov.ru)
Order of the Government of the Russian Federation (2020). On approval of the Strategy for the development of the agro-industrial and fishery complexes of the Russian Federation for the period up to 2030, (12.04.2020, N993-р) URL: http://www.consultant.ru/document/cons_doc_LAW_350437/
Porter, M., & Kramer M. (2006). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review (pp. 78-92). Brighton: Harvard Business Publishing, USA.
Roschektaeva, U. (2018) Integrated reporting as an innovative model of corporate reporting. Scientific Bulletin of the Southern Institute of Management, 2, 44-49.
Russian Union of Entrepreneurs and Industrialists (RSPP) (2022) National Register and Library of Corporate Non-Financial Reports. URL: http://xn--o1aabe.xn--p1ai/simplepage/157
Suits, V., & Khorin, A., & Sherement A. (2020) Comprehensive analysis and audit of integrated reporting on sustainable development of companies. M.: Infra-M, Russia.
Solovyova, O. (2013) Trends in the development of corporate reporting: integrated reporting. International Accounting,.35, 2-15.
Sigidov, Yu. & Nastenko, D. (2013) Current problems in the formation of consolidated financial statements. International Accounting, 9, 2 – 13.
Shamaeva, E. & Musina N. (2019) Accounting and reporting in the field of sustainable development with examples. Sustainable innovative development: design and management. vol. 15, 1, 90-106.
Sustainability Accounting Standards Board (SASB) (2018). SASB Standards. Retrieved from https://www.sasb.org/
Transforming our world: The 2030 Agenda for Sustainable Development (2015). UN, New York, USA. URL: https://www.un.org/sustainabledevelopment/ru/sustainable-development-goals.
Trukhachev, V.I., Khoruzhy, L.I. Tryastsina, N.Y. Accounting and Analytical Support in Integrated Reporting // Innovation, Technology and Knowledge Management, 2023. - pp. 275-282.
UN. Food Systems Summit (2023) URL: https://news.un.org/ru/story/2023/07/1443132
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2024 Journal of Management & Technology
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
Os direitos, inclusive os de tradução, são reservados. É permitido citar parte de artigos sem autorização prévia desde que seja identificada a fonte. A reprodução total de artigos é proibida. Em caso de dúvidas, consulte o Editor.
