Яндекс.Метрика

Issue № 5, May 2026, article № 21

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

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.

Issue № 5, May 2026, article № 22

ESG TRANSFORMATION IS A KEY CONDITION FOR THE INTEGRATION OF RUSSIAN EXPORTS INTO GULF MARKETS

In the context of the restructuring of world economic ties, the strategic diversification of Russian exports requires gaining stable positions in markets where environmental, social and corporate management factors (hereinafter – ESG) evolve from voluntary norms into imperative requirements and turn from recommendatory principles into mandatory conditions for admission to product markets. The countries of the Persian Gulf, implementing large-scale modernization within the framework of national strategies (Saudi Vision 2030, UAE Net Zero 2050), are a clear example of the formation of a new quality demand driven by the principles of sustainable development. This study offers a comprehensive scientific and practical approach aimed at overcoming the key contradiction between the traditional parameters of competitiveness of Russian agricultural exports and the imperative of compliance with the rapidly tightening ESG standards of the region. The work solves three interrelated tasks: conducting a comparative analysis of ESG requirements of the Persian Gulf countries with the construction of a hierarchical model of regulatory impact; development of a multi-level diagnostic tool to assess ESG compliance with a focus on operational maturity, carbon footprint of value chains and market specificity; formulation of recommendations for creating a system of verification and mutual recognition of ESG data to minimize transaction costs. The result is an integrated roadmap for adaptation, transforming ESG compliance into a source of long-term competitive advantage for Russian agricultural exports in the Persian Gulf markets.

Issue № 5, May 2026, article № 24

INSTITUTIONAL MODELS AND FORECASTS FOR THE DEVELOPMENT OF INTERNATIONAL CONTRACTUAL RELATIONS IN THE RUSSIAN AGRO-INDUSTRIAL COMPLEX

Under increasing geo-economic uncertainty and institutional transformation, international contractual relations in the Russian agro-industrial complex (AIC) have acquired strategic importance. Contract incompleteness, high asset specificity, and sanctions-related constraints intensify opportunistic risks and require institutional design of sustainable cooperation models. The study applies an interdisciplinary approach based on institutional theory and incomplete contract theory. A dynamic structural adaptation model is developed to forecast institutional shifts, incorporating profitability, institutional risk, transaction costs, state support, and asset specificity. The model is implemented through a discrete replicator dynamic with calibrated sensitivity parameters. Four institutional models of international contracting are identified and compared: export-oriented raw-material model, technologically dependent contracts, joint investment projects, and alternative jurisdiction model. Utility calculations demonstrate the dominance of the export-oriented model, while joint investment projects show the highest long-term development potential. Scenario analysis indicates that increased sanctions strengthen alternative jurisdictions, whereas expanded state support stimulates cooperative and higher value-added forms of contracting. The findings suggest a gradual institutional shift from raw-material specialization toward more complex cooperative forms, contingent upon active state policy. The evolution of international contractual relations in the Russian AIC is driven not only by market conditions but primarily by institutional design and risk allocation mechanisms under contract incompleteness.

Issue № 5, May 2026, article № 26

IMPROVING GRAIN QUALITY AS A BASIS FOR GRAIN INDUSTRY DEVELOPMENT

The importance of improving the quality of grain products to ensure food security and technological independence of the country is justified; it is important to identify the causes of the decline in quality and develop measures to solve this problem. The authors focus on the application of an integrated approach to improving the quality of grain in Russia. The article identifies both traditional factors affecting the quality of grain in the Central Black Earth Region (CHR) (natural and climatic conditions, agrotechnical measures, market conditions), and new ones, primarily related to climate change, sanctions pressure, the lag of the Russian Federation in innovative development from the level of developed agrarian countries. The main reasons for the decline in grain quality in the Central District were identified, including: violation of cultivation technologies (lack of fertilizers); reduction of fertilized sown areas; extremely small sizes of areas where soil protection agricultural technologies are used; violation of scientifically substantiated terms of variety exchange and variety renewal; reduction of grain class and deterioration of food grain quality on this basis; underdevelopment of the innovative institutional environment of the grain seed market; significant lag of Russian breeding achievements and domestic seed production from the world level in competitiveness and commercialization. It is noted that quality improvement, being a complex complex task, requires a system of measures, as well as monitoring and monitoring its condition at all stages of grain production and storage. Av-tors reveal the main areas that contribute to improving the quality of grain: improving the regulatory framework, accelerated innovative development of the industry and the introduction of new technologies, supporting the industry from various sources of financing, introducing new educational programs.

Issue № 5, May 2026, article № 29

A COMPARATIVE ANALYSIS OF THE IMPACT OF SUBSIDIES AND TAX INCENTIVES ON THE DEVELOPMENT OF AGRICULTURE IN THE REGIONS OF RUSSIA

The relevance of this study stems from the need to increase the impact of state support for agriculture in the context of limited budgetary resources and growing external challenges. Although the volume of financial support has demonstrated steady growth in recent years, the question of the most effective support instruments—subsidies or tax breaks – remains open. A comparative analysis of these measures is complicated by differences in the mechanisms for their provision, accounting, and impact on farm economic behavior. Meanwhile, choosing an effective instrument is of strategic importance for developing a sustainable and competitive agricultural system. The problem lies in the lack of a systematic comparison of the impact of subsidies and tax breaks on key performance indicators, including production volumes, employment levels, profitability, and investment activity. Support is predominantly duplicative or unbalanced, which reduces its aggregate effect. The objective of this study is to compare the impact of subsidies and tax breaks on agricultural development based on an analysis of regional statistics. The methods used include comparative analysis and correlation and regression modeling for 2022-2024 across 82 regions of Russia. The results showed that subsidies for integrated regional development have a more pronounced short-term impact on production growth, with a 1 million ruble increase leading to a 12.2 million ruble increase in output. Tax incentives, meanwhile, contribute to improved profitability. A 1% increase in the share of farms receiving preferential special tax regimes, such as the single agricultural tax, leads to a 4.43% increase in profitability and a reduction in costs. Conclusion: A combination of both instruments, tailored to regional specifics, enables balanced and sustainable agricultural development.

Issue № 5, May 2026, article № 30

THE ESSENCE AND GENESIS OF THE CREATION OF TERRITORIES WITH SPECIAL ECONOMIC REGIMES

Territories with special economic regimes have a special legal status relative to the main part of the Country, which provides tax and customs privileges for domestic and foreign companies. They serve as an effective tool for managing regions and their economic growth, justifying the relevance of the research topic. The purpose of the study is to reveal the essence and history of the formation of territories with special economic regimes. The subject of the study is the economic relations of economic entities operating within these territories, while the objects themselves are the territories of Russia and abroad. A set of scientific cognition methods was used, including comparison, economic and logical analyses. The main difficulties of managing territories and their functioning include the uncertainty of goal setting, the instability of legal regulation, ignoring the Specifics of the regional economy and geography. The constraints remain bureaucratization, financial barriers, low-skilled personnel, and weak investor protection. Solving the problems requires optimizing the management of territories with special economic regimes, developing infrastructure, supporting small and medium-sized enterprises, standardizing rental conditions, and training qualified workers. Despite the existing obstacles, territories with special economic regimes contribute to the influx of investments and the growth of regional prosperity.