ISSUES OF REPORTING ORGANIZATIONS FINANCIAL RESULTS IN THE ESG FRAMEWWORK

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ISSUES OF REPORTING ORGANIZATIONS FINANCIAL RESULTS IN THE ESG FRAMEWWORK Armen Hakobyan

Currently, solutions to the problems of accounting and control of the financial results of the activities of organizations related to the ESG system are highlighted. In particular, this problem is exacerbated in the food industry, where the "agriculture-food processing-final realization" value chain clearly operates, in each of which the financial results arising from entrepreneurial activities with ESG requirements take special forms, which manifest not only in internal management, but also in public control challenges. The article introduces the principles of accounting for the results of the application of the ESG concept, as well as approaches to coordinating information in this direction.

DOI: 10.59503/29538009-2024.1.13-55 Cross- Cultural Studies: Education and Science Vol. 1 No. 13 (2024): 2024-1 55-64

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Keywords

financial results, ESG concept, sustainability accounting, food processing, value chain, IFR-S standards

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