Assessment of environmental sustainability through integrated agricultural performance metrics.

Autor: Cherner, Natalya Vladimirovna, Lyanova, Svetlana Akhmetovna, Bagov, Artur Mishevich, Musayeva, Bela Movsurovna
Předmět:
Zdroj: Caspian Journal of Environmental Sciences; Dec2023, Vol. 21 Issue 5, p1299-1307, 9p
Abstrakt: The evolution of corporate reporting in today's world is heavily influenced by a growing emphasis on environmental sustainability and the evaluation of its impact on the environment, as well as the assessment of a company's environmental responsibility, ecological attractiveness, and competitiveness. Traditional accounting and corporate reporting methods are proving inadequate to fulfil the information needs of a diverse array of stakeholders who play a pivotal role in making strategic decisions. This concept seeks to divulge information regarding the environmental impact and ecological footprint of a company, showcasing the interplay between the company's operations and their environmental consequences. The focus is on the future outlook, aligned with the company's strategic objectives and business model. The development of tools for environmental analysis in the corporate world is an essential means of putting these theoretical principles into practice. The importance of this study lies in its potential to provide a theoretical foundation for evaluating a company's agricultural performance through integrated reporting metrics, which in turn will establish a set of indicators reflecting the achievement of both short-term and long-term environmental objectives of the company. All of these factors, in our perspective, underscore the significance of this study and the practical implications of the results it yields. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index