Cross- Cultural Studies: Education and Science Vol. 1 No. 13
2024; 55–64
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ISSUES OF REPORTING ORGANIZATIONS FINANCIAL RESULTS IN THE ESG FRAMEWWORK

Armen Hakobyan*, Qnarik Khachatryan

Received: 2025-05-07 · Published: 2024-05-05

© 2024 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
ISSUES OF REPORTING ORGANIZATIONS FINANCIAL RESULTS IN THE ESG FRAMEWWORK
Authors
Armen Hakobyan, Qnarik Khachatryan
Source journal
Cross- Cultural Studies: Education and Science Vol. 1 No. 13
Published
2024-05-05
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2024.1.13-55

Abstract

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.
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