A set of reference indicators of the management reporting system of agribusiness organizations based on ESG principles in the sustainable development circuit

Abstract

The article provides a theoretical justification of approaches to the development of a methodology for reporting on sustainable development to support decision- making in the management system of agricultural organizations in the context of the implementation of the concept of «Green Economy» based on ESG principles. Integration of the principles of sustainable development into information and analytical tools within the framework of the implementation of the concept of «Green Economy» based on ESG principles is a strategic task of the domestic agro-industrial complex. Adaptation of traditional tools of strategic management accounting, such as: elements of a balanced scorecard, a strategic map, plays an important role in order to maintain the competitiveness of the domestic agricultural sector in unstable economic and political conditions. The dynamic development of economic relations has influenced the use of new methodological solutions, including in relation to the information and analytical system of agricultural organizations. In order to promptly obtain the necessary data, form and present in management accounting information about the level and dynamics of sustainable development of agro-industrial complex organizations and make important management decisions, an analytical tool is required that allows monitoring the implementation of the «Green Economy» concept based on ESG principles in terms of strategic branches of the agro-industrial complex in a short time.