"Reporting The Companies‘ Sustainable Performance In Agriculture "

Abstract

Current financial statements don't put in evidence the companies' sustainable performance due to the fact that financial accounting does not recognize the social and environmental aspects with which a company is confronted. These impacts are more significant in agriculture, a sector in which the natural environment and human resources are important production factors. This paper presents the external environmental impacts of agricultural production expressed in monetary terms that can be reflected in financial reporting. The case study is operationalized in a vineyard farm, and the analysis marks out the lowering of the profit with the environmental costs. The financial reporting of sustainability is an option for developing finance mechanisms to help companies become more sustainable.