Digital index for ESG-aligned accounting in agriculture

¹ Ural State University of Economics, Yekaterinburg, Russia
² Transbaikal Agricultural Institute, a branch of Irkutsk State Agrarian University named after A.A. Ezhevskiy, Chita, Russia
³ Bryansk State Engineering and Technological University, Bryansk, Russia
⁴ Kabardino-Balkarian State Agrarian University named after V.M. Kokov, Nalchik, Russia
⁵ Crimean Engineering and Pedagogical University named after Fevzi Yakubov, Simferopol, Crimée

^* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract

This study examines how the digital transformation of accounting and analytical information (A&AI) can support the environmental sustainability of agricultural enterprises. We develop a conceptual model that links enterprise resource and financial records with agri-environmental indicators relevant to the water-energy-food nexus, including GHG intensity, water and energy use, soil-related metrics, waste and by-product recovery, and regulatory compliance. The methodology combines (i) mapping of A&AI structures to environmental accounting and life-cycle assessment data flows, (ii) the use of digital inputs (ERP logs, IoT/RS proxies, e-document flow) to generate traceable, auditable eco-metrics, and (iii) a field survey across producers, processors and market enterprises. We propose an Agri-Environmental Digitalization Index (AEDI) to assess readiness along five pillars: data governance and traceability; climate footprint coverage; water-energy efficiency accounting; circularity and waste valorization; and eco-compliance/EIA reporting. Applying the matrix of 25 criteria demonstrates moderate readiness and uneven coverage of environmental indicators, especially among SMEs. The results show that digitized A&AI enables enterprise-level monitoring, verification and reporting of environmental performance, improves decision-making for resource efficiency (e.g., fertilization and irrigation scheduling, energy management, waste reutilization), and aligns managerial control with ESG and cleaner-production objectives. The proposed framework operationalizes sustainability accounting in agriculture and provides a practical instrument for scaling low-carbon, resource-efficient development pathways.