Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy
Managing the sustainable development of economic entities of the agro-industrial complex on the basis of an ESG strategy, which provides for transparency in management, concern for the environment and people, necessitates the development of its accounting and information support, which is problemati...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/100/e3sconf_eeste2023_01044.pdf |
| _version_ | 1797345008611753984 |
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| author | Velikanov Alexander Egorova Ekaterina Balashova Natalia Melikhov Victor Chekrygina Tatyana |
| author_facet | Velikanov Alexander Egorova Ekaterina Balashova Natalia Melikhov Victor Chekrygina Tatyana |
| author_sort | Velikanov Alexander |
| collection | DOAJ |
| description | Managing the sustainable development of economic entities of the agro-industrial complex on the basis of an ESG strategy, which provides for transparency in management, concern for the environment and people, necessitates the development of its accounting and information support, which is problematic due to the narrowness of the methodological, subject-object and instrumental basis of the traditional accounting system. The purpose and result of the study was the development of a new conceptual vision of a management accounting and information system, based on advanced management technologies, solving the problems of the content of ESG reporting and the quality of accounting and information support. |
| first_indexed | 2024-03-08T11:12:12Z |
| format | Article |
| id | doaj.art-36d9955ed72b42e2a5b816cf37954338 |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-03-08T11:12:12Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-36d9955ed72b42e2a5b816cf379543382024-01-26T10:41:31ZengEDP SciencesE3S Web of Conferences2267-12422023-01-014630104410.1051/e3sconf/202346301044e3sconf_eeste2023_01044Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategyVelikanov Alexander0Egorova Ekaterina1Balashova Natalia2Melikhov Victor3Chekrygina Tatyana4Volgograd State Agrarian UniversityVolgograd State Agrarian UniversityVolgograd State Agrarian UniversityVolgograd State Agrarian UniversityVolgograd State Agrarian UniversityManaging the sustainable development of economic entities of the agro-industrial complex on the basis of an ESG strategy, which provides for transparency in management, concern for the environment and people, necessitates the development of its accounting and information support, which is problematic due to the narrowness of the methodological, subject-object and instrumental basis of the traditional accounting system. The purpose and result of the study was the development of a new conceptual vision of a management accounting and information system, based on advanced management technologies, solving the problems of the content of ESG reporting and the quality of accounting and information support.https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/100/e3sconf_eeste2023_01044.pdf |
| spellingShingle | Velikanov Alexander Egorova Ekaterina Balashova Natalia Melikhov Victor Chekrygina Tatyana Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy E3S Web of Conferences |
| title | Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy |
| title_full | Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy |
| title_fullStr | Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy |
| title_full_unstemmed | Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy |
| title_short | Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy |
| title_sort | conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro industrial complex based on the esg strategy |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/100/e3sconf_eeste2023_01044.pdf |
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