| Issue |
E3S Web of Conf.
Volume 463, 2023
III International Conference on Improving Energy Efficiency, Environmental Safety and Sustainable Development in Agriculture (EESTE2023)
|
|
|---|---|---|
| Article Number | 01044 | |
| Number of page(s) | 6 | |
| Section | Sustainable Development in Agriculture | |
| DOI | https://doi.org/10.1051/e3sconf/202346301044 | |
| Published online | 13 December 2023 | |
Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy
Volgograd State Agrarian University, 26, University Avenue, Volgograd, 400002, Russia
* Corresponding author: egorowaem@yandex.ru
Managing the sustainable development of economic entities of the agro-industrial complex on the basis of an ESG strategy, which provides for transparency in management, concern for the environment and people, necessitates the development of its accounting and information support, which is problematic due to the narrowness of the methodological, subject-object and instrumental basis of the traditional accounting system. The purpose and result of the study was the development of a new conceptual vision of a management accounting and information system, based on advanced management technologies, solving the problems of the content of ESG reporting and the quality of accounting and information support.
© The Authors, published by EDP Sciences, 2023
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