Development of an algorithm for information support of an accounting and analytical system in agricultural organizations in accordance with ESG-principles

Abstract

The article provides a theoretical justification of the mechanism for the formation of a model of accounting and analytical system in agricultural organizations in accordance with ESG principles. The formation of a model of accounting and analytical system in organizations of the agro-industrial complex (AIC) in accordance with ESG (Environmental, Social, and Governance) principles requires a systematic approach and consideration of various aspects of sustainable development. Integration of ESG principles and information and analytical tools within the framework of the implementation of the concept of sustainable development is a strategic task of the domestic agro-industrial complex. Based on the theoretical analysis, an algorithm for determining the methodology and data collection system within the accounting and analytical system of agricultural organizations based on ESG principles is proposed. The improvement of traditional tools of strategic management accounting plays an important role in order to maintain the competitiveness of the domestic agricultural sector in unstable economic and political conditions.