| Issue |
E3S Web Conf.
Volume 91, 2019
Topical Problems of Architecture, Civil Engineering and Environmental Economics (TPACEE 2018)
|
|
|---|---|---|
| Article Number | 06002 | |
| Number of page(s) | 10 | |
| Section | Environmental Impact of Agriculture and Sustainable Agriculture | |
| DOI | https://doi.org/10.1051/e3sconf/20199106002 | |
| Published online | 02 April 2019 | |
Reporting in the area of sustainable development in agribusiness
Kazan State Agrarian University, Department of Accounting and Audit, 420015 Kazan, Russia
* Corresponding author:kgaukgs@mail.ru
The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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