Analytical tools in ensuring the low-carbon development strategy of Agricultural Companies-Reference-Cited by-同舟云学术

Analytical tools in ensuring the low-carbon development strategy of Agricultural Companies

Published:2023-12-11 Issue:12 Volume: Page:722-732
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:
Short-container-title:Accounting in Agriculture

Author:

Tryastsina N. Yu., ,Dzhikiуa М. K.,Shutova S. V., ,

Abstract

The article is devoted to the issues of improving the analytical tools for ensuring the development strategy of agricultural organizations, taking into account ESG factors. An analysis of the legal regulation of the strategic development of the agro-industrial complex in the context of the ESG agenda was carried out, and the compliance of Russian agribusiness companies with ESG criteria was assessed. A methodological approach is proposed to justify the strategic development of agricultural companies in the context of decarbonization using SWOT analysis tools. Using the example of JSC Ochakovo, the methodology was tested and recommendations were developed for the low-carbon development of the company. For the near future, a «maxi-mini» strategy has been proposed, which consists in using the strengths of JSC «Ochakovo» to overcome external threats. The results obtained can be used to substantiate long-term management decisions, as well as to develop a low-carbon development strategy for agricultural organizations.

Publisher

PANORAMA Publishing House

Subject

General Medicine

Reference17 articles.

1. 1. Federal Law of the Russian Federation dated 07/14/2022 No. 248-FZ «On by-products of animal husbandry and on Amendments to Certain Legislative Acts of the Russian Federation» [Electronic resource]. - Access mode: https://www.garant.ru/products (date of reference: 11/03/2023).

2. 2. Decree of the President of the Russian Federation dated 10/26/2023 No. 812 «On approval of the Climate Doctrine of the Russian Federation» [Electronic resource]. - Access mode: https://www.garant.ru/products/ipo/prime/doc/407782529/?ysclid=lonb5q6p5o753330116 (accessed 03.11.2023).

3. 3. Strategies for the development of agro-industrial and fisheries complexes until 2030 (approved by Decree of the Government of the Russian Federation dated 09/08/2022 No. 2567-r) [Electronic resource]. - Access mode: https://www.garant.ru / (date of reference: 03.11.2023).

4. 4. Strategy of socio-economic development of Russia with low greenhouse gas emissions until 2050 (approved by Decree of the Government of the Russian Federation dated 29.10.2021 No. 3052-r) [Electronic resource]. - Access mode: https://www. garant.ru / (date of access: 03.11.2023).

5. 5. Strategy for the development of organic production in the Russian Federation until 2030 (approved by Decree of the Government of the Russian Federation dated 07/04/2023 No. 1788) [Electronic resource]. - Access mode: https://www.garant.ru / (date of reference: 03.11.2023).