Analysis of the involvement of agro-industrial complex organizations in corporate social responsibility based on non-financial reporting data

• Elena V. Matveeva

  Elena V. Matveeva. Far Eastern Federal University. Vladivostok. Russia

n the context of increasing the importance of the agro-industrial complex of the Russian Federation in ensuring the country's food security and strengthening the role of external challenges affecting the sustainable development of this sector, an analysis of the involvement of organizations in corporate social responsibility has been conducted. To study the level of engagement, data on published non-financia statements were analyzed. The purpose of the study is to substantiate the need to develop an engagement monitoring system and a methodological framework for assessing the involvement of agribusiness companies in corporate social responsibility. The results of the study showed that CSR reporting is a growing trend shared by the largest companies in various sectors of the economy, while, against the background of a significant and steady decline in employment in agriculture, forestry, hunting and fishing, leading companies in this industry are at different stages of implementing sustainable development and reporting practices.
Keywords: corporate social responsibility, non-financial reporting, sustainable development, agroindustrial complex.