Abstract

Food production is a system-forming sphere of the Russian economy, which forms the agrifood market, food and economic security. Control over their quality should be entrusted not only to the state, but also to the public, because the health and quality of life of the population of the country depend on it. The availability of information on this social side of sustainable development can be achieved through sustainability reporting by organizations in these industries. The purpose of this article is to draw attention, on the one hand, to the almost complete absence of this information in the public field. And on the other hand, the lack of a system for collecting and storing data for information disclosure. The authors see a way out in the development of a management accounting system for the purposes of compiling non-financial reporting.

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