Investment issues of agricultural enterprises in the context the development ESG agenda

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Investment issues of agricultural enterprises in the context the development ESG agenda. / Generalova , N.V.; Soboleva, G.V.; Kolosova, D.M.; Kuzmin, A.K.

International Scientific Siberian Transport Forum - TransSiberia 2023. 2023. (E3S Web of Conferences; Vol. 402).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Generalova , NV , Soboleva, GV , Kolosova, DM & Kuzmin, AK 2023, Investment issues of agricultural enterprises in the context the development ESG agenda. in International Scientific Siberian Transport Forum - TransSiberia 2023. E3S Web of Conferences, vol. 402, International Scientific Siberian Transport Forum - TransSiberia 2023, Novosibirsk, Russian Federation, 16/05/23. https://doi.org/10.1051/e3sconf/202340213016

BibTeX

@inproceedings{62476e967504417b8d26a899118bd025,

title = "Investment issues of agricultural enterprises in the context the development ESG agenda",

abstract = "This article examines the need for disclosure of non-financial information in agricultural organizations. The authors use the comparison method to prove the need to disclose information in the social, environmental and corporate governance spheres. The importance of dividing into these areas is explained by the ESG agenda. The authors of the article emphasize that there is a sufficient number of studies confirming the positive impact of disclosure of non-financial information on various companies. It was noted both the impact of non-financial disclosures on the financial performance of companies (such as return on assets and return on equity), and the increase in the investment attractiveness of organizations, resulting in stock prices raise. In most cases, this can be explained by current trends, according to which solving environmental problems is a key task. As a result of the analysis, it was concluded that companies need to follow trends and disclose significant facts not only about the financial component of their activities, but also about the non-financial – how they affect the environment and society.",

keywords = "development, INVESTMENT, ESG, non-financial reporting, FINANCIAL REPORTING",

author = "N.V. Generalova and G.V. Soboleva and D.M. Kolosova and A.K. Kuzmin",

year = "2023",

month = jul,

day = "19",

doi = "10.1051/e3sconf/202340213016",

language = "English",

series = "E3S Web of Conferences",

publisher = "EDP Sciences",

booktitle = "International Scientific Siberian Transport Forum - TransSiberia 2023",

note = "International Scientific Siberian Transport Forum - TransSiberia 2023 : International Scientific Siberian Transport Forum - TransSiberia 2023, E3S Web of Conferences ; Conference date: 16-05-2023 Through 19-05-2023",

url = "https://www.e3s-conferences.org/articles/e3sconf/abs/2023/39/contents/contents.html",

}

RIS

TY - GEN

T1 - Investment issues of agricultural enterprises in the context the development ESG agenda

AU - Generalova , N.V.

AU - Soboleva, G.V.

AU - Kolosova, D.M.

AU - Kuzmin, A.K.

PY - 2023/7/19

Y1 - 2023/7/19

N2 - This article examines the need for disclosure of non-financial information in agricultural organizations. The authors use the comparison method to prove the need to disclose information in the social, environmental and corporate governance spheres. The importance of dividing into these areas is explained by the ESG agenda. The authors of the article emphasize that there is a sufficient number of studies confirming the positive impact of disclosure of non-financial information on various companies. It was noted both the impact of non-financial disclosures on the financial performance of companies (such as return on assets and return on equity), and the increase in the investment attractiveness of organizations, resulting in stock prices raise. In most cases, this can be explained by current trends, according to which solving environmental problems is a key task. As a result of the analysis, it was concluded that companies need to follow trends and disclose significant facts not only about the financial component of their activities, but also about the non-financial – how they affect the environment and society.

AB - This article examines the need for disclosure of non-financial information in agricultural organizations. The authors use the comparison method to prove the need to disclose information in the social, environmental and corporate governance spheres. The importance of dividing into these areas is explained by the ESG agenda. The authors of the article emphasize that there is a sufficient number of studies confirming the positive impact of disclosure of non-financial information on various companies. It was noted both the impact of non-financial disclosures on the financial performance of companies (such as return on assets and return on equity), and the increase in the investment attractiveness of organizations, resulting in stock prices raise. In most cases, this can be explained by current trends, according to which solving environmental problems is a key task. As a result of the analysis, it was concluded that companies need to follow trends and disclose significant facts not only about the financial component of their activities, but also about the non-financial – how they affect the environment and society.

KW - development

KW - INVESTMENT

KW - ESG

KW - non-financial reporting

KW - FINANCIAL REPORTING

U2 - 10.1051/e3sconf/202340213016

DO - 10.1051/e3sconf/202340213016

M3 - Conference contribution

T3 - E3S Web of Conferences

BT - International Scientific Siberian Transport Forum - TransSiberia 2023

T2 - International Scientific Siberian Transport Forum - TransSiberia 2023

Y2 - 16 May 2023 through 19 May 2023

ER -

ID: 114008687