Formation of information in integrated reporting for evaluation of investment attractiveness in consideration of ESG principles-Reference-Cited by-同舟云学术

Formation of information in integrated reporting for evaluation of investment attractiveness in consideration of ESG principles

Published:2023-08-10 Issue:8 Volume: Page:474-484
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:
Short-container-title:Accounting in Agriculture

Author:

Tryastsina N. Yu., ,Dzhikiya M. K.^ORCID,Chernyshev A. S., ,

Abstract

The article is devoted to the formation of information for assessing investment attractiveness using ESG criteria in the integrated reporting of agribusiness organizations. A methodology for determining indicators is proposed, as well as criteria for assessing the assignment to the class of investment attractiveness. According to the proposed methodology, an assessment of the investment attractiveness of an enterprise of the agro-industrial complex (AIC) was carried out. The results obtained can be used to justify investment decisions, as well as for the preparation of integrated reporting by agro-industrial companies aimed at attracting investments.

Publisher

PANORAMA Publishing House

Subject

General Engineering

Reference11 articles.

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4. 4. Transforming our world: The 2030 Agenda for Sustainable Development. - United Nations, New York, September 2015. URL: https://www.un.org/sustainabledevelopment/ru/sustainable-development-goals/pdf (Accessed 05/06/2023).

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