THE VECTORS OF TRANSFORMATION OF AGRICULTURAL ENTERPRISES' REPORTING UNDER THE INFLUENCE OF GLOBAL SUSTAINABLE DEVELOPMENT TRENDS
Abstract
The article is dedicated to studying the changes in agricultural enterprises' reporting driven by global sustainable development trends. The relevance of the research topic is determined by the need for agricultural enterprises to adapt to global sustainable development trends through the implementation of integrated reporting and digitalization of accounting. In the context of the ongoing changes in the agricultural sector, ensuring efficient data collection and analysis is crucial for increasing transparency and making well-founded managerial decisions. The methodological basis of the research is the systematic approach to studying the problem and the dialectical method, which allowed for a comprehensive approach to identifying changes in the reporting of agricultural enterprises. The research methods are used in connection and interdependence. Within the framework of this study, these methods allow for an in-depth analysis of changes in the accounting-information and statistical support of agricultural enterprises, particularly in the context of the implementation of FADN/FSDN networks. The study identified the problem of reducing the level of accounting-information and statistical support in the agricultural sector. It was noted that one of the effective tools for collecting and analyzing agricultural statistics is the FADN/FSDN networks, which ensure the completeness and reliability of data crucial for making informed managerial decisions. The model of interaction between agricultural enterprises' reporting, FADN/FSDN networks, and the EU CAP was described, including the processes of integrating financial and non-financial information flows, which, in turn, ensures data standardization and compliance with European requirements. It has been proven that the standardization and integration of financial and non-financial information flows through these networks contribute to more effective statistical analysis and the making of well-founded managerial decisions, positively impacting the sustainable development of the agricultural sector. The practical value of the study lies in the fact that the main provisions, recommendations, and conclusions presented in the article can be used in scientific research related to the further development of agricultural enterprises' reporting in the context of implementing sustainable development standards and the requirements of the EU Common Agricultural Policy.
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