Formation of information on social sustainability in the integrated reporting of agricultural enterprises-Reference-Cited by-同舟云学术

Formation of information on social sustainability in the integrated reporting of agricultural enterprises

Published:2020-09-01 Issue:9 Volume: Page:6-12
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:ru
Short-container-title:

Author:

Khoruzhy Lyudmila Ivanovna¹,Tryastsina Nina Yuiryevna¹

Affiliation:

1. Russian Timiryazev State Agrarian University

Abstract

The article deals with the methodological and practical issues of the formation of information about social sustainability in the integrated reporting of agricultural enterprises. The proposed format for the block «Social sustainability» of the integrated report, which allows more fully disclose information on the policy of agricultural enterprises in the field of social responsibility and sustainable development. In this block, the indicators are structured according to the groups recommended by the GRI G4 Guidelines, in the context of the characteristics of the company’s human and social-reputation capital. For each of the groups, indicators are recommended that reflect the directions of the company’s social policy.

Publisher

PANORAMA Publishing House

Subject

General Engineering

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