CONFORMITY ASSESSMENT OF DISCLOSURES IN CORPORATE REPORTING OF AGRO-INDUSTRIAL COMPLEX ORGANIZATIONS WITH THE PUBLIC CAPITAL STANDARD

Issue № 7, 2026, article № 21, pages 244-252

Section:

Language: Russian

Original language title: ОЦЕНКА СООТВЕТСТВИЯ РАСКРЫТИЯ ИНФОРМАЦИИ В КОРПОРАТИВНОЙ ОТЧЕТНОСТИ ОРГАНИЗАЦИЙ АПК СТАНДАРТУ ОБЩЕСТВЕННОГО КАПИТАЛА БИЗНЕСА

Keywords: CORPORATE REPORTING, AGRO-INDUSTRIAL COMPLEX ORGANIZATIONS, SUSTAINABILITY REPORTING, PUBLIC CAPITAL STANDARD

Abstract: The article examines the compliance of the approaches to disclosure in corporate reporting used by organizations of the country's agro-industrial complex with the recommendations of the new standard of public business capital. The purpose of the study is to determine the readiness of agro-industrial complex organizations to apply this standard. The research methodology is based on a content analysis of corporate reporting by AIC organizations and an analysis of the conceptual foundations of the standard of public capital of business. As a result of the study, gaps in disclosure were identified due to the appearance in the standard of completely new social indicators in terms of presentation in corporate reporting. In particular, the standard proposes to disclose information on such indicators as: the average number of children under the age of 6 per employee, the average number of children per employee, the share of parents with many children from the total number of employees, the share of employees in a registered marriage, which were previously not disclosed. The content of the reporting principles formulated in the standard was determined. A correlation was established between standard's indicators characterizing the environmental and social aspects of activities and the indicators reflecting the participation of organizations in improving the well-being of society and the strategic development of the Russia. The absence or insufficient disclosure on the contribution to the achievement of national goals in the corporate reporting of AIC organizations was revealed. The practical significance of the study lies in the possibility of developing proactive actions by agro-industrial complex organizations in a new cycle of the corporate reporting process in order to level the identified shortcomings.

Authors: Malinovskaya Natalia Vladimirovna