GREENING AGRICULTURAL ENTERPRISES WITHIN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT IN THE PARADIGM OF SUSTAINABLE DEVELOPMENT

Анотація

The article explores the conceptual foundations of greening agricultural enterprises in the context of transforming accounting and analytical support under the influence of climate challenges. The current development of the agricultural sector in the paradigm of sustainable development demonstrates the replacement of the linear production model (take-make-dispose) with the principles of the circular economy, which provide for closed resource cycles and minimisation of eco-destructive impact. The author has developed a comprehensive architecture for integrating environmental parameters into the accounting system, which ensures the interconnection between financial indicators, controlling tools and environmental performance. The study provides a comprehensive parameterisation of environmentally oriented accounting objects, with biological assets, soil resources and agrobiodiversity as components of natural capital identified as the central link. The findings indicate a growing need to expand the composition of accounting categories through the inclusion of specific environmental assets, carbon liabilities and targeted environmental reserves. This approach makes it possible to reduce information gaps between the internal accounting system of the enterprise and the growing requirements of international ESG standards for transparency in non-financial reporting. The proposed model aims to optimise the targeted use of resources through a clear differentiation between current and capital environmental costs, which creates a basis for objective assessment of the eco-efficiency of investment projects. The findings demonstrate that the implementation of an integrated accounting system contributes to the overall economic sustainability of agricultural enterprises, allowing them to adapt their management strategies to the stringent conditions of carbon regulation and environmental requirements of the European market. The findings confirm that greening accounting is not only a contemporary requirement, but also a fundamental tool for forming long-term competitive advantages for agribusiness in the context of global transformations.

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