Information traditionally plays a crucial role in the management decision-making system. Obtaining comprehensive, reliable information is impossible without the initiative of a business entity disclosing it. In modern domestic practice, cases of high-quality disclosure of integrated and ESG reporting are not uncommon. The quality of disclosure and the application of best practices are monitored by rating agencies, regularly forming reports, ratings and rankings of reporting companies. However, non-financial information is disclosed only by large business entities that focus primarily on international investment structures. The remaining business entities are not interested in disclosing additional information, which is a problem for their sustainable development, as it is impossible without taking into account the requirements of stakeholders regarding the information flows of the enterprise. The research purpose was to study the quantity and quality of information disclosed by agricultural enterprises. The author describes that the requirements of stakeholders regarding the information of agricultural enterprises have broader specific features. Thus, it is agricultural enterprises that should be responsible for publishing integrated reporting. The author uses the own methodology for assessing the composition, quantity and quality of information disclosed by business entities about their activities. The result of the study was a quantitative assessment characterizing the disclosure of information by agricultural backbone enterprises of the Samara region, which complements the regional aspect of the discussion in the scientific community about the current state of reporting on the sustainable development of agricultural enterprises.

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Current Trends in the Information Disclosure System by Backbone Agricultural Enterprises

  • Y. A. Tatarovsky

摘要

Information traditionally plays a crucial role in the management decision-making system. Obtaining comprehensive, reliable information is impossible without the initiative of a business entity disclosing it. In modern domestic practice, cases of high-quality disclosure of integrated and ESG reporting are not uncommon. The quality of disclosure and the application of best practices are monitored by rating agencies, regularly forming reports, ratings and rankings of reporting companies. However, non-financial information is disclosed only by large business entities that focus primarily on international investment structures. The remaining business entities are not interested in disclosing additional information, which is a problem for their sustainable development, as it is impossible without taking into account the requirements of stakeholders regarding the information flows of the enterprise. The research purpose was to study the quantity and quality of information disclosed by agricultural enterprises. The author describes that the requirements of stakeholders regarding the information of agricultural enterprises have broader specific features. Thus, it is agricultural enterprises that should be responsible for publishing integrated reporting. The author uses the own methodology for assessing the composition, quantity and quality of information disclosed by business entities about their activities. The result of the study was a quantitative assessment characterizing the disclosure of information by agricultural backbone enterprises of the Samara region, which complements the regional aspect of the discussion in the scientific community about the current state of reporting on the sustainable development of agricultural enterprises.