Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises

• Main Author: Dmytro Liudvenko
• Format: Article
• Language: deu
• Published: Institute of Accounting and Finance 2020-12-01
• Series: Облік і фінанси
• Subjects: animal husbandry; integrated reporting; information support; information needs; agriculture
• Online Access: http://www.afj.org.ua/pdf/787-informaciyni-potrebi-ekologichno-svidomogo-suspilstva-schodo-funkcionuvannya-pidpriemstv-tvarinnictva.pdf

A significant discrepancy between the indicators for assessing the ecological state in Ukraine and global trends is due to shortcomings in the formation of the ecological consciousness of society. One of the ways to improve the ecological situation in the country is to create an effective system of access to public information on the protection of the natural environment. The purpose of the article is to determine the information needs of an environmentally conscious society regarding the functioning of animal husbandry enterprises for the formation of indicators, which provide integrated information about the activities of such enterprises. Today, information on the compliance of the activities of business entities with the requirements of the concept of sustainable development is disclosed in various reporting documents, which led to the formation of integrated reporting. Based on the study results, the system of indicators was formed to provide integrated information on the activities of animal husbandry enterprises. This system includes a number of elements that satisfy the information needs of both internal (employees, owners, in particular shareholders) and external (contractors, product consumers, creditors, investors, government agencies, public organizations) stakeholders. The main directions of the enterprise's activity, which are of the greatest interest to internal and external stakeholders, and are subject to disclosure in non-financial reporting, have been determined. These main directions can be used as the basis for the development of a long-term strategy for the formation of non-financial reporting of such enterprises, which will simplify the preparation of information for its full disclosure. The environmental consciousness of society is gradually growing and there is a high probability that in the near future even potential employees will be interested in the non-financial performance of the enterprise. So, an enterprise's image will grow if it can publish such indicators.