RESEARCH OF INFORMATION DISCLOSURE ABOUT THE ACTIVITIES OF AGRICULTURAL ENTERPRISES

Issue № 6, 2024, article № 13, pages 134-140

Section:

Language: Russian

Original language title: ИССЛЕДОВАНИЕ РАСКРЫТИЯ ИНФОРМАЦИИ О ДЕЯТЕЛЬНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: ESG-ОТЧЕТНОСТЬ, ACCOUNTING (FINANCIAL) REPORTING, INTEGRATED REPORTING, INFORMATION SECURITY, NON-FINANCIAL INFORMATION, BACKBONE ENTERPRISES, GRI STANDARD, BUSINESS STAKEHOLDERS, SUSTAINABLE DEVELOPMENT, ECONOMIC SECURITY OF THE ENTERPRISE, ESG REPORTING

Abstract: Information traditionally plays a crucial role in the management decision-making system. Obtaining comprehensive, reliable and relevant information is impossible without the initiative of the business entity disclosing it. In modern domestic practice, cases of high-quality disclosure of integrated and ESG reporting are not uncommon. The quality of disclosure and the application of "best practices" are monitored by rating agencies, regularly forming reports, ratings and rankings of reporting companies. However, non-financial information is disclosed only by large business entities that focus mainly on international investment structures. Other business entities are not interested in disclosing additional information, which is a problem for their sustainable development, since it is impossible without taking into account the requirements of stakeholders regarding the information flows of the enterprise. The purpose of the study was to study the quantity and quality of information disclosed by agricultural enterprises (using the example of the backbone enterprises of the Samara region). The article describes that the requirements of stakeholders regarding the information of agricultural enterprises have more specific features. Thus, it is agricultural enterprises that should be responsible for the publication of integrated reporting. The article uses the author's methodology for assessing the composition, quantity and quality of information disclosed by business entities about their activities. The approbation was carried out at agricultural enterprises of the Samara region. The result of the study was a quantitative assessment characterizing the disclosure of information by agricultural system-forming enterprises of the Samara region, which complements the regional aspect of the current discussion in the scientific community about the current state of reporting on the sustainable development of agricultural enter prizes.

Authors: Tatarovsky Yuri Alekseevich