The article considers the issues of classification, accounting and evaluation of inventories in the accounting and financial reporting of an organization. It is proposed to evaluate inventories of own production in agricultural organizations, according to paragraph 19 of FSBU 5/2019 «Inventories», at fair value, but at the same time to take into account their usefulness according to a set of qualitative indicators. When writing off inventories to production costs, it is proposed to evaluate them at internal transfer prices taking into account inflation and write off the identified difference in account 10 «Materials» as an unrealistic value.

In the modern world, more and more attention is paid to the transparency of organizations and their social responsibility. In Russia, as in most countries, the development of non-financial reporting is becoming an important component of corporate governance and sustainable development. In the context of globalization and integration, Russian companies are faced with the requirements of international standards and best practices in the field of non-financial reporting, such as ESG (environmental, social and governance indicators). This helps to build trust on the part of investors, consumers and society as a whole. In addition, in Russian legislation and regulations, there is a tendency to strengthen the requirements for the disclosure of non-financial information, which emphasizes the need to develop a conceptual framework for its formation. This is important for improving the quality and comparability of reporting, as well as for supporting the strategies of sustainable development of organizations. In this regard, the study of the conceptual framework for the formation of public non-financial reporting in Russia is relevant for the formation of a theoretical base, the development of regulatory and practical recommendations, as well as increasing the level of corporate responsibility and transparency in the country. The article reveals the features of building a domestic system for the formation of non-financial reporting. Information on the company’s performance on all material issues of social responsibility and sustainable development is subject to disclosure in public non-financial reporting, which is an important tool for the management system and development of communications with stakeholders, an important condition for improving the efficiency of the company and strengthening its competitiveness. Having studied the specifics of the formation of public non-financial reporting, the author formulated his own opinion on the components of the concept of development of public non-financial reporting in Russia. The object of the study was the conceptual provisions for building a system for the formation of public non-financial reporting. The basis of the study was the legal norms of domestic legislation, the works of domestic scientists, and research by professional communities. In the process of research, traditional methods of studying the problem were used: monographic, abstract-logical, comparative, computational-constructive, etc.

The article develops an algorithm for collecting data necessary to calculate a complex index of socio-ecological transformation in agriculture. Statistical analysis, using this composite index, allows identifying regions (organizations) that are drivers of economic growth and lagging regions. Such differentiation has practical significance for pursuing targeted agricultural policies, aimed at addressing social issues and reducing environmental damage, caused by the industry. The paper analyzes forms of statistical reporting in agriculture, that enable obtaining data on social conditions and environmental state. The research methods used include analytical, comparative, tabular, graphical with subsequent generalization of data, as well as other research techniques. The results of this study are significant for improving statistical monitoring in agriculture and enhancing the efficiency of data collection.

The agro-industrial complex (AIC) is a strategically important sector of the Russian economy, ensuring food security and social stability in rural regions. However, its development is hindered by a number of financial constraints, with the lack of access to credit resources being a key issue. In the context of sanctions pressure and the need for import substitution, the issue of effective lending to the AIC becomes particularly urgent. The study of banks’ lending policies in this context allows for the identification of systemic problems and the identification of solutions, which makes the work both scientifically and practically significant. The analysis revealed a number of systemic problems that hinder the effective lending of the agricultural sector. At the same time, the study showed that the prospects for the development of agricultural lending are related to the digitalization of banking services, the expansion of government support tools (rate subsidies, guarantee funds), and the introduction of alternative financing schemes such as agro-franchising and bond loans. Special attention is given to the possibilities of adapting international experience to Russian conditions. Based on the conducted research, recommendations have been formulated to improve the credit policy of banks in the agro-industrial complex. The implementation of the proposed measures will contribute to increasing the availability of credit resources for agricultural producers, which will ultimately have a positive impact on the sustainability of the entire agro-industrial complex. This article is of interest to specialists in the fields of banking, agricultural economics, and government regulation.

The article is devoted to a quantitative assessment of the current state of development of rural areas of the Russian Federation with agricultural specialization. The factors of the growth of socio-economic development of rural areas have been identified, on the basis of which recommendations have been developed for the creation of communities and initiatives aimed at the development of rural areas, based on the use of state grant support. The research materials included the work of domestic and foreign scientists on the issues of integrated rural development, analyzing the factors affecting the quality and direction of government support. The research uses methods of economic analysis and synthesis. It was found that, compared with 2010, the number of abandoned rural settlements increased by 29,4% or 5.6 thousand by 2021. The low prestige of rural life leads to problems with attracting young people. Thus, over the years, the total population of Russia decreased by 102 thousand people in 2024 compared to 2000, that is, from 146,304 thousand people to 146,202 thousand people, respectively. Rural development is primarily government support for a single geographically developed complex that implements socio-economic, demographic, cultural, environmental and other national functions. Submitting applications and receiving grants in the form of social initiatives can fully contribute to the improvement of quality of life through infrastructure development, preservation and development of cultural heritage, expansion of social reproduction. Thus, the presented model of network partnership is a factor in the development of social initiatives and allows building interaction based on continuity and integration of levels and stages of network partnership, consisting of an indicative stage of choosing the direction of rural development, a reasoned choice of the direction of the grant application, taking into account the opportunities and needs of rural residents, a reasoned choice of partners for further interaction due to the network interaction of the participants.

The article considers the problem of assessing the efficiency of using the resource potential of a business from the standpoint of ensuring economic security. The relevance of the study is due to the need to adapt organizations to a dynamic and turbulent external environment, where maintaining economic security becomes a key factor in sustainable development. The paper identifies key elements of resource potential, analyzes existing approaches to assessing its effectiveness, proposes assessment indicators relevant to the tasks of ensuring economic security, and presents a classification of resource potential by its main features. The article proposes indicators for assessing the effectiveness of using resource potential from the standpoint of economic security.