INDUSTRY-SPECIFIC FEATURES OF THE CONTENT OF AGRICULTURAL ORGANIZATIONS' REPORTS

Issue № 3, 2026, article № 18, pages 195-203

Section:

Language: Russian

Original language title: ОТРАСЛЕВЫЕ ОСОБЕННОСТИ СОДЕРЖАНИЯ ОТЧЕТОВ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: ESG-ОТЧЕТ, ESG REPORT, AGRICULTURAL COMPLEX, INDUSTRY NON-FINANCIAL REPORTING STANDARDS, SUSTAINABLE DEVELOPMENT

Abstract: The article analyzes the peculiarities of presenting information on sustainable development in the reporting of agricultural organizations in the context of ESG factors. It presents an evolutionary overview of the development of the concept of sustainable development from its inception to the modern GRI and ISSB (SASB) standards, emphasizing their role in investor risk assessment and demonstrating corporate responsibility. Particular attention is paid to the challenges facing the agricultural sector: food security, soil degradation, climate change, and water scarcity, where sustainable development is becoming a factor in business survival. The objective of this study is to identify the specific features of ESG reporting by Russian agricultural companies and develop recommendations for improving its quality. The paper presents a comparative analysis of the international industry standards GRI "Agriculture, Aquaculture and Fisheries" and SASB "Standard for Agricultural Commodities". In addition, an analysis of Russian methodological recommendations (Ministry of Economic Development of Russia, SKB, taxonomy of the Central Bank of Russia (hereinafter referred to as the Central Bank of Russia)) was conducted. The practical part of the study is represented by a comparison of ESG reports of market leaders (OOO GROUP OF COMPANIES RUSAGRO (hereinafter referred to as RUSAGRO), EFKO Group, EkoNiva-APK Holding (hereinafter referred to as EKONIVA), PJSC Cherkizovo Group (hereinafter referred to as CHERKIZOVO) and an assessment of the verification of this data. The practical part of the work presents a comparison of ESG reports of market leaders (RUSAGRO, EFKO, EKONIVA, Cherkizovo) and an assessment of the verification of these data. The results of the study demonstrate the prevalence of combined approaches to standards in the Russian Federation, the lack of industry adaptations, and a focus on supply chains. The peculiarities of the presentation of information on sustainable development by Russian agricultural companies have been identified. In conclusion, the need to develop industry standards and mandatory data verification is emphasized in order to increase the reliability and investment attractiveness of reports, taking into account sanctions restrictions and the national concept of public non-financial reporting.

Authors: Naumova Olga Alexandrovna, Chudaeva Alexandra Alexandrovna