Assessment of environmental sustainability through integrated agricultural performance metrics

Document Type : Reviewers

Authors

1 Department of Management, Federal State Autonomous Institution of Higher Education “Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation”, 76, Prospect Vernadskogo, Moscow, Russia

2 Department of Management, Ingush State University, H. N 7, I. Zyazikov Avenue, Magas City, The Republic of Ingushetia, 386001, Russia

3 Department of Scientometric Analysis, Federal State Budgetary Educational Institution of Higher Education “Kabardino-Balkarian State University named after H.M. Berbekov", 360004, Kabardino-Balkar Republic, Nalchik, St. Chernyshevsky, No. 173, Russia

4 Department of Enterprise Economics, The Chechen State University, H. N32, A. Sheripov St., Grozny City, Chechen Republic, 364093, Russia

10.22124/cjes.2023.7434

Abstract

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.
 

Keywords

References

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Caspian Journal of Environmental Sciences
Volume 21, Issue 5
Special Issue: Enviroment & Economy
December 2023
Pages 1299-1307

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