Conceptual approach to the development of accounting and information support for managing the sustainable development of economic entities in the agro-industrial complex based on the ESG strategy

Abstract

Managing the sustainable development of economic entities of the agro-industrial complex on the basis of an ESG strategy, which provides for transparency in management, concern for the environment and people, necessitates the development of its accounting and information support, which is problematic due to the narrowness of the methodological, subject-object and instrumental basis of the traditional accounting system. The purpose and result of the study was the development of a new conceptual vision of a management accounting and information system, based on advanced management technologies, solving the problems of the content of ESG reporting and the quality of accounting and information support.