SOCIAL AND ECOLOGICAL FACTORS IN THE CORPORATE REPORTING OF AGRICULTURAL ORGANIZATIONS: ASSESSMENT AND ASSURANCE OF RELIABILITY

Issue № 2, 2026, article № 2, pages 17-27

Section:

Language: Russian

Original language title: СОЦИАЛЬНО-ЭКОЛОГИЧЕСКИЕ ФАКТОРЫ В КОРПОРАТИВНОЙ ОТЧЕТНОСТИ ОРГАНИЗАЦИЙ АПК: ОЦЕНКА И ОБЕСПЕЧЕНИЕ ДОСТОВЕРНОСТИ

Keywords: ESG-ФАКТОРЫ, ESG-ОТЧЕТНОСТЬ, ESG-АУДИТ, SOCIAL AND ECOLOGICAL FACTORS, ESG FACTORS, ESG REPORTING, AGRICULTURAL COMPANIES, CORPORATE REPORTING, SUSTAINABILITY REPORTING, RATING, RANKING, RELIABILITY, ESG AUDIT

Abstract: The article analyzes the disclosure of information on social and ecological factors (ESG factors) in corporate reporting of organizations in the country's agro-industrial complex. The relevance and necessity of introducing basic ESG principles into the development strategy of agricultural organizations, including a responsible attitude towards the environment, high social responsibility of business to society, and high quality of organizational management, are substantiated. This article examines the legal framework for integrating ESG principles into the activities of agricultural organizations, and discusses the impact of these processes on the formation and development of ESG reporting. Developing sustainable development reporting practices requires not only the appropriate legal and methodological framework but also the development of mechanisms to ensure the reliability of the information. The article examines international systems of standards that establish requirements for ESG reporting, and concludes that the diversity of existing systems complicates the choice of reporting data format and the comparability of final reporting. Given the voluntary nature of ESG reporting in the Russian Federation and the insufficiently mature methodological framework for its implementation, this paper analyzes the disclosure of ESG factors in modern corporate reporting of agricultural organizations. As a tool for assessing the level of disclosure of information about ESG factors in the reporting, the results of its external assessment during the public assurance are used, which results in assigned ESG indexes, as well as ratings and rankings. The paper substantiates the possibility of using ratings and rankings as tools for assessing the disclosure of ESG information in certain industries and sectors of the economy, analyzing the dynamics of ESG reporting, identifying industry problems and finding ways to solve them. To assess the disclosure of ESG factors in the reports of key agricultural organizations, data from the ESG ratings of leading Russian rating agencies - ACRA, National Rating Agency, Expert RA Rating Agency, AK&M, RAEX Rating Group and the RosBusinessConsulting media holding (RBC) – were analyzed. The Sustainable Development Indices compiled by the leading business union of our country, the Russian Union of Industrialists and Entrepreneurs (RSPP), were also used. The conclusion is made about the low degree of completeness and openness of corporate reporting of agricultural organizations, which is a serious obstacle to attracting investments. The lack of practice in auditing ESG reports of agricultural organizations reduces the confidence of potential investors, the public and government agencies in these economic entities. The conducted research indicates the need for an integrated approach to the development of ESG factors in the agro-industrial complex and coordination of efforts by the government, business and members of the public.

Authors: Demina Irina Dmitrievna, Dombrovskaia Elena Nikolaevna, Gordova Marina Alekseevna, Suglobova Sofia Alexandrovna