2019
DOI: 10.1051/e3sconf/20199106002
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Reporting in the area of sustainable development in agribusiness

Abstract: The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towa… Show more

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Cited by 29 publications
(19 citation statements)
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“…This criterion allows assessing the impact of the organization on the stakeholders, as well as their impact on the sustainability and performance of the organization. Key indicators of innovative activity efficiency shall be reflected in a separate social report (SR) ( Economic performance of enterprises of the agrarian sector of economy involves stability and efficiency provision by increasing the competitiveness of products; increase of investment attractiveness and capitalization of the enterprise; participation in sustainability provision of sectoral, regional, Russian and global socio-economic systems [5].…”
Section: Resultsmentioning
confidence: 99%
“…This criterion allows assessing the impact of the organization on the stakeholders, as well as their impact on the sustainability and performance of the organization. Key indicators of innovative activity efficiency shall be reflected in a separate social report (SR) ( Economic performance of enterprises of the agrarian sector of economy involves stability and efficiency provision by increasing the competitiveness of products; increase of investment attractiveness and capitalization of the enterprise; participation in sustainability provision of sectoral, regional, Russian and global socio-economic systems [5].…”
Section: Resultsmentioning
confidence: 99%
“…-Monitoring the process of key management communications (meetings, audits, consultations). It is a method involving collection of sociological information on the object under study and based on direct perception and direct recording of events that are significant from the point of view of research objectives [15,16];…”
Section: Methodsmentioning
confidence: 99%
“…To effectively execute the auditor's assignment the HR auditor may discuss certain aspects of planning with a corporate management team under audit [6,15]. However, when discussing issues related to the overall strategy and personnel audit plan, the auditor should think of not putting in jeopardy their effectiveness.…”
Section: Methodsmentioning
confidence: 99%