Taxonomy of agricultural enterprises’ sustainable development reporting

Анотація

The purpose of the article is to develop practical recommendations for the formation of taxonomy of agricultural enterprises’ sustainable development reporting based on eco-social information. Items of the Balance Sheet and the Financial Results Report were analyzed in the article. Analytical data taxonomy recommendations within environmental and social accounting were given in the article. The items of the financial statements have been agreed with the Chart of Accounts for the bookkeeping of assets and liabilities. The methodology of displaying natural capital on balance and off-balance accounts is suggested. The reporting forms that allow to trace the dynamics of achieving agricultural enterprise’s sustainable development, as well as to control the costs of environmental and social activities were proposed. Practical recommendations for agroindustrial small and microenterprises for forming financial statements in the «Balance Sheet of Sustainable Development» and «Report on the financial results of sustainable development» are given. The Balance Sheet of Sustainable Development of an agricultural enterprise is a constitutive document of financial statements and management reports, an information base on socio-ecological and economic relations and the results of agricultural activities, for analyzing, rationing, planning, organizing production, management and control by internal and external users-stakeholders in the innovative direction of the sustainable development vector. The Financial Results Report of the agricultural enterprise’s sustainable development is a source of information not only about the results of operational, financial, investment activities, but also environmental and social.

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