Яндекс.Метрика

Issue № 3, March 2026, article № 19

TOOLS FOR SUPPORTING SMALL AGRIBUSINESS AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF THE REGIONAL ECONOMY IN CONDITIONS OF ECONOMIC INSTABILITY

The relevance of the study is due to the increasingly complex business environment, which leads to the need to implement effective support measures, where the creation of an integrated business environment is one of the priorities for the progressive development of agribusiness. The purpose of the research is to develop scientific and methodological foundations for improving the tools for supporting small agribusiness as a driver of regional economic growth in the context of external instability. The subject of the study is the system of support for the development of small agribusiness in the context of economic fluctuations. The purpose of the research is to analyze existing measures to support small agribusiness and identify problems that need to be addressed in the context of studying the topic of a scientific article. The scientific novelty of the research lies in the integration of support tools into a single system, which will ensure the sustainable development of small agribusiness and increase its sustainability in conditions of economic instability. The leading approach to the research was the content analysis of scientific literature, the implementation of which made it possible to systematize the views of scientists and develop an author's vision for improving the implementation of a system of measures to support small agribusiness. The main result of the study was an analysis of the existing support tools and justification of the need to supplement them, taking into account the work of agribusiness in the context of economic fluctuations. The authors have developed an improved model of an integrated support system for agribusiness enterprises based on a systematic approach, which has an integrated modular structure with justification of the implementation mechanism and a specific result, the practical application of which will contribute to the effective implementation of support measures for small agribusiness. In the article, the authors substantiate the importance of the coordination Center, whose tasks include the implementation of vertical and horizontal interaction between agribusiness entities. The theoretical significance of the study is due to the specification of support systems for small agribusiness with the justification of the mechanism of its implementation in conditions of instability. The practical application of the results of the work is associated with the possibility of using an improved model that will contribute to the sustainable development of the region.

Issue № 3, March 2026, article № 24

BUSINESS ANALYSIS OPPORTUNITIES IN THE DEVELOPMENT OF STRATEGIC MANAGEMENT DECISIONS FOR AGRICULTURAL ORGANIZATIONS

The modern business environment significantly changes the operating conditions of business entities. Uncertainty, a high level of risk, and the influence of environmental factors are modern aspects of activity that cannot be ignored. In this regard, many methods of analyzing the activities of agricultural organizations are losing their relevance, as they are based primarily on financial indicators, which, due to their economic nature, have a number of significant drawbacks that hinder their application both in operational management (due to its lagging nature) and in strategic management, due to the inability to take into account external factors in them.. The article considers the possibilities of applying the business analysis methodology in the activities of agricultural organizations. Business analysis can be considered a relatively new field of economic analysis, the place and role of which is currently being clarified. There is currently no single methodological framework for conducting business analysis, which, according to the author, negatively affects its development, since one part of scientists considers business analysis exclusively in the context of information technology, while the other part of researchers largely identifies it with financial analysis. At the same time, business analysis is seen as a complex analytical activity that is similar in function to internal management consulting, when a business analyst works not only with the organization's accounting and reporting data, but also with the external environment, paying close attention to stakeholders, trying to identify and evaluate their requirements, correlate with strategic goals. find a mutually beneficial compromise and initiate business changes.

MAIN DIRECTIONS OF THE NATIONAL COOPERATION POLICY OF INDIA

Cooperation is a socio-economic system based on collective participation, democratic control of members and benefit sharing, in which people voluntarily join cooperatives for mutual support and economic development. It embodies a synergetic approach — harnessing efficiency, innovation, and market dynamism while ensuring equity, inclusivity, and social well-being. This merger offers a powerful alternative to existing economic systems, providing a model in which both economic growth and collective well-being are prioritized. The development of India's cooperative system is based on a number of fundamental principles, the implementation of which has a solid organizational and legislative basis. The country has adopted and officially adopted a National Policy of Cooperation. At the same time, its main message suggests that cooperation is an integral part of Indian society, which supports the spirit of cooperation to achieve common socio-economic goals. In 2021, the country created a specially oriented Ministry of Cooperation, whose functions involve the creation of a highly efficient cooperative system in the agricultural sector of the country. India has more than a quarter of all cooperatives in the world, and about a third of the country's rural population is directly affiliated with them as members to meet their. The Indian cooperative movement is the most important foundation for the socio-economic recovery in the region at the grassroots level for over a hundred years. Cooperatives in India are guided by the basic principles of cooperation, they belong to the members of the community, are managed by its members and act in their interests.

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

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.

PROSPECTS FOR IMPORT SUBSTITUTION OF MEANS OF PRODUCTION FOR THE RUSSIAN AGRO-INDUSTRIAL COMPLEX

This study provides a comprehensive analysis of the prospects for import substitution of capital goods for Russia's agro-industrial complex in the context of new geopolitical realities. The relevance of this topic stems from the critical dependence of the agro-industrial complex's technological foundation on imports and the strategic need to ensure food sovereignty. The paper addresses the problem of the asynchronous and fragmented development of the substitution process, which creates the risk of systemic imbalances. The research methodology is based on a comparative and statistical analysis of data for 2020-2024 across two key indicators: the share of domestic agricultural machinery shipments and the level of self-sufficiency in seeds for key agricultural crops. The results revealed an uneven process: significant progress has been made in increasing the market share of machinery and in quick-return segments (fertilizers, plant protection products), but critical dependence remains in knowledge-intensive areas (sugar beet and vegetable breeding, breeding material, and original veterinary drugs). It was established that component dependency and the disruption of scientific and production cycles remain key challenges. The conclusion substantiates the need to shift from reactive measures to a long-term strategy based on prioritization, the creation of complete technological frameworks through cooperation, and the division of efforts into "quick wins" and "strategic breakthroughs". Prospects lie in the formation of a new agro-industrial system through the integration of scientific advances and business into the state-initiated modernization process.