Mechanism for accounting and information support for the preparation of sustainable development reporting.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a structured framework for accounting and information support in sustainability reporting, useful for method development.

🏢実務担当者:Offers a step-by-step mechanism for agricultural firms to align sustainability reporting with ESRS and GRI standards.

🏛政策担当者:The mechanism could inform standard-setting for sector-specific reporting guidelines, especially for agriculture.

Subject of study is a set of theoretical, methodological, and organizational aspects of the functioning of the accounting and information support mechanism for the preparation of sustainability reports for agricultural enterprises. The aim of the study is to improve the mechanism of accounting and information support for reporting, taking into account the specifics of agricultural production and economic challenges. Research methods. The work uses analysis and synthesis to identify the components of the mechanism and form a coherent system, induction and deduction to generalise conclusions, comparative analysis to compare the requirements of ESRS and GRI standards, a systematic approach to consider the mechanism as an interconnected set of elements, a structural-logical method to build sequential stages of implementation, as well as generalisation and grouping to systematise tasks, indicators and criteria for evaluating effectiveness. Results of work. The article is devoted to the consideration of the mechanism of accounting and information support for the preparation of sustainability reports in the context of agricultural enterprises and modern economic conditions. The work emphasises the need to combine financial and non-financial indicators within a single accounting and analytical system, which allows for a comprehensive reflection of the economic, environmental and social aspects of an enterprise's operations. The content of the key components of the mechanism is revealed, in particular, the identification of significant aspects of sustainable development, the organisation of systematic collection and processing of non-financial data, the formation of key performance indicators and ensuring the quality of information disclosure in reporting. Particular attention is paid to the consistency of the mechanism with the requirements of the ESRS and GRI international standards for non-financial reporting, which increases the comparability and transparency of reporting data. The sequential stages of the mechanism's implementation are described, which ensure the logicality, controllability and analytical focus of information processes. The problems and barriers affecting the effectiveness of the described mechanism have been identified. The practical implementation of the proposed approach contributes to increasing the informational value of sustainability reporting, expanding its use in management and building trust among stakeholders.

• semanticscholar https://doi.org/10.69803/3083-6034-2025-3-129first seen 2026-05-15 19:08:09