ENVIRONMENTAL RISK MANAGEMENT AS AN ELEMENT OF OPERATIONAL ACTIVITIES OF AN AGRICULTURAL ENTERPRISE: IMPLEMENTATION OF INTERNAL AUDIT AND REPORTING

Issue № 5, 2026, article № 21, pages 206-216

Section:

Language: Russian

Original language title: УПРАВЛЕНИЕ ЭКОЛОГИЧЕСКИМИ РИСКАМИ КАК ЭЛЕМЕНТ ОПЕРАЦИОННОЙ ДЕЯТЕЛЬНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ОРГАНИЗАЦИИ: ВНЕДРЕНИЕ ВНУТРЕННЕГО АУДИТА И ОТЧЕТНОСТИ

Keywords: ESG-ФАКТОРЫ, INTERNAL ENVIRONMENTAL AUDIT, CUMULATIVE IMPACT, OPERATIONAL ACTIVITIES, PREVENTIVE MANAGEMENT, AGRICULTURAL ENTERPRISES IN THE CENTRAL BLACK EARTH REGION, MANAGEMENT REPORTING, AGRIBUSINESS SUSTAINABILITY, CYCLICAL MONITORING, ENVIRONMENTAL RISKS, ESG FACTORS

Abstract: The relevance of the topic is due to the need to move from reactive to preventive management of environmental factors in the operations of agricultural enterprises in the Central Black Earth Region in the context of stricter legislation, market requirements and growing ESG risks. The problem is that existing approaches to environmental safety are fragmented and formal, and the institution of internal control and reporting in this area is underdeveloped, which does not allow for a systematic management of cumulative environmental risks. The aim of the work is to develop a practice-oriented model and methodological recommendations for the implementation of an internal audit and reporting system for managing environmental risks in the operations of an agricultural enterprise. The research methodology is based on a systems approach, analysis of industry practice and scientific literature. As a result, the key problem is substantiated - the lack of routine procedures for monitoring and controlling environmental risks integrated into the operational circuit. A holistic model has been developed, including: 1) a cyclical algorithm of internal audit, tied to technological operations and the collection of objective evidence; 2) a compact management dashboard format consolidating environmental and economic indicators; 3) procedures for integrating audit findings and reporting data into operational meetings and budget planning. It is demonstrated that the implementation of the model transforms environmental monitoring into a tool for improving operational efficiency, mitigating financial and reputational risks, and creating the foundation for long-term sustainability. Key finding: effective environmental risk management is achieved not by creating a separate system, but by integrating environmental parameters into the company's existing management framework.

Authors: Berdnikova Leyla Farkhadovna, Polenova Svetlana Nikolaevna, Amirova Renata Ivanovna, Doguchaeva Svetlana Magomedovna