The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.
The relevance of the study is defined by the need to develop agricultural markets at the regional level in response to new challenges to external economic environment. The purpose of the paper is to develop recommendations on optimization of grain production and sale efficiency on the basis of analysis of the current situation and identification of trends in agricultural development in the regions of Russia. The novelty of the study is to identify trends in the development of the grain market at the regional level and to justify the necessary priority measures to increase the economic efficiency of the grain production industry. The paper presents the analysis of the level of development of the grain market, identifies priority directions to increase the production volume and efficiency of cereal production, recommendations to ensure sustainable growth of revenues from the sale of grain products. The practical significance of research results includes the possibility of using them in the design of programs for the development of regional food markets, organizational and economic, technological measures to increase the efficiency of grain production in farms in order to achieve high targets.
The relevance of the article topic is connected with the need to study the issues of increasing efficiency of agricultural enterprises at the regional level. The research goal is to develop proposals for improving the functioning of agricultural enterprises. The novelty of the research lies in the justification of proposals in order to improve the efficiency of agricultural organizations. The article presents results of the analysis of state indicators and development of the main agricultural branches in the Pre-Kama zone of the Republic of Tatarstan. The research results can be used to justify promising areas for the development of agricultural organizations.
The relevance of the topic of the article is related to the need to develop agricultural markets at the regional level in order to increase the export potential of agricultural products. The purpose of the article is to find out the reasons for the decrease in the market price for sugar beet processed products, in particular white sugar, as well as to develop recommendations for optimizing the production and sale of sugar beet. The novelty of the study is to identify trends in the development of the market for raw materials for sugar production from sugar beets at the regional level and justification of the necessary priority measures to increase economic efficiency in the beet industry. The article presents the results of an analysis of the level of development of the commodity market for sugar producers. Priority directions for increasing production volumes and increasing the efficiency of sugar beet production as the main raw material for the production of white sugar and granulated sugar have been identified; recommendations have been given on ensuring sustainable growth in income from the sale of sugar beet root crops. The practical significance of the research results lies in the possibility of their use in the development of programs for the development of regional food markets, organizational, economic, technological measures to improve the efficiency of beet production in individual municipal areas to achieve high target indicators.
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