Integrated assessment of the sustainability of Agro-Industrial Organizations
The article is devoted to the problems of methodological support for assessing the sustainability of the activities of agricultural organizations based on the ESG concept. The content of sustainability of the activities of agricultural organizations is specified, and the classification of factors for ensuring sustainability in modern conditions is carried out. Methodological approaches to assessing the sustainability of the activities of agricultural organizations using ESG indicators and an integral sustainability rating coefficient are proposed. The proposed methodological approaches were tested using the example of the largest agricultural enterprise specializing in the production of meat products — PJSC Cherkizovo Group. The results obtained can be used to select priority objects of state support and investment, develop development strategies, and make strategic management decisions.
Authors
- L. I. Khoruzhy (ORCID: https://orcid.org/0000-0003-3061-1374)
- M. K. Dzhikiya (ORCID: https://orcid.org/0000-0001-8600-013X)
- N. Yu. Tryastsina (ORCID: https://orcid.org/0000-0001-5600-624X)
- N. A. Tryastsin (ORCID: https://orcid.org/0009-0009-8311-3927)
- T. F. Anufriev
Publication Details
- Journal
- Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
- Published
- 2025-02-27
- DOI
- https://doi.org/10.33920/sel-11-2502-01
- Citations
- 4
- Primary Topic
- Digitalization and Economic Development in Agriculture
- Type
- article
- Field-Weighted Citation Impact
- 8.91