Kazan, Kazan, Russian Federation
graduate student
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 657.01
UDC 63
Subject/Topic. In the modern world, the demand for sustainable development and corporate social responsibility is growing, which is why the integration of ESG indicators into automated management systems becomes a key growth factor for agro-industrial enterprises. This article discusses the theoretical and practical aspects of integrating ESG metrics into digital control systems. The article examines the methodological, organizational and technological aspects of the implementation of ESG-oriented indicators in the digital management loops of agricultural organizations, as well as their impact on the sustainability and efficiency of the agricultural sector. Goals/Objectives. The aim of this study is to explore opportunities and practices for integrating environmental, social and governance (ESG) indicators into agricultural business management systems and provide recommendations for their successful implementation in the context of the digital transformation of agriculture. The implementation of this goal involves the consistent solution of a number of interrelated tasks: to study the theoretical and methodological foundations of the ESG approach and the specifics of its application in the agro-industrial complex; conduct a comparative analysis of existing ACS in agriculture in terms of their adaptation to the accounting and processing of non-financial indicators; identify technological and organizational limitations of current digital solutions when working with ESG metrics; justify the methodology for embedding ESG indicators in the management contour of agricultural organizations; assess the effectiveness and practical significance of introducing digital ESG-oriented solutions into production and management practice. Methodology. The study is based on a systematic and interdisciplinary approach that provides a comprehensive consideration of issues at the intersection of economics, corporate governance and digital technologies. A set of general scientific methods was applied: analysis and synthesis of scientific and practical sources, structural and logical modeling, comparative analysis, systematization and generalization. Results. A unified methodological model for the integration of ESG indicators into the ACS of agricultural enterprises has been developed and substantiated, which implies the formation of a continuous information chain by levels: operational (primary data collection), managerial (aggregation into analytical metrics, linking to responsibility centers and KPIs) and strategic (long-term planning and forecasting). Scope of the results. The results of the study have multi-vector practical and scientific and methodological significance and can be used in various fields of activity. In the production and management practice of agricultural enterprises, the developed recommendations are advisable to use in the design, modernization and scaling of automated control systems, including the adaptation of the data architecture to take into account non-financial metrics, as well as in the formation and implementation of corporate strategies for sustainable development, integrating environmental, social and management criteria into the management decision-making system, and when developing internal regulations, methods for collecting and verifying data, as well as employee motivation systems based on an expanded set of key performance indicators. In educational and methodological activities, the materials of the article should be used in the preparation of educational and methodological materials and working programs of disciplines in the areas of "Economics," "Accounting, analysis and audit," "Digital technologies in the agro-industrial complex" and related educational programs of bachelor's and master's degrees, as well as within the framework of advanced training and professional retraining programs for specialists in the agricultural sector, focused on mastering competencies in the field of sustainable development and digitalization of management processes. In addition, the research results are of practical interest for the technological and consulting sphere: they can be used by software developers and system integrators when creating specialized modules for accounting, analysis and reporting on ESG indicators as part of corporate information systems, and by consulting organizations when providing audit services, strategic planning and digital support for sustainable development projects in agriculture. Thus, the findings and recommendations are interdisciplinary in nature and can provide a synergistic effect when they are implemented at the intersection of economics, management and digital technologies in the agro-industrial complex. In the research sphere, the conclusions and methodological approaches of the study can serve as a theoretical and methodological basis for further research in the field of digital transformation of the agro-industrial complex, sustainable development and transformation of management accounting, as well as in the development of new approaches to assessing the effectiveness of the implementation of digital solutions, taking into account the non-financial results of the activities of agro-industrial complex organizations. Conclusions/significance of the study. The scientific and practical significance of the results lies in the fact that the implementation of digital ESG solutions fundamentally changes the data architecture and management decision-making logic, which ensures increased control over the state of the environment, increased transparency of business processes, optimization of the use of natural and production resources, as well as a significant reduction in environmental risks. At the same time, it is emphasized that the success of the implementation directly depends on the synergy of the technological readiness of information systems and the development of digital competencies of personnel, requiring the simultaneous modernization of software circuits and retraining of specialists. Ultimately, the proposed approach contributes not only to the growth of operational efficiency and competitiveness of agricultural organizations, but also creates a solid foundation for their long-term sustainable development, strengthening investment attractiveness and responsible interaction with stakeholders throughout the agro-industrial complex. The integration of ESG indicators into automated management systems for agricultural enterprises is a strategically significant area that ensures a qualitative transformation of management processes in the digital economy and sustainable development. The study substantiates that the introduction of a unified methodological model and the formation of a continuous information chain makes it possible to transfer non-financial metrics from the category of formal monitoring to full-fledged parameters of the management circuit, directly linked to the centers of responsibility and strategic planning.
ESG indicators, digital technologies, sustainable development, agriculture
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