Financial Transparency of Economic Activity as a Principle of Corporate Management of Agricultural Enterprises

The authors reveal the concept of financial transparency of the economic activity of enterprises of the agro-industrial complex (AIC) using the methodology of strategic analysis. In the context of introducing digital technologies at agricultural enterprises, the flow of financial and non-financial information is increasing, which is inaccessible to many stakeholders of organizations. The research aims to implement the ESG approach in terms of corporate governance on the example of the agro-industrial complex using the methodology of strategic analysis. As a result, the authors identified significant groups of stakeholders of agro-industrial enterprises that have a direct or indirect influence on the formation of all types of reporting organizations. The stakeholders’ influence on the reporting content is due to their information requests and special economic ties with the agro-industrial enterprise. To achieve financial transparency of economic activity, the authors defined a methodology for strategic analysis with the allocation of the main components: indicators, key indicators, and reporting. Using the data of an agro-industrial enterprise as an example, the authors presented the relationship between strategic objectives, indicators, and key indicators. The structure of the report for the main groups of stakeholders is proposed. The analytical data of the submitted report contain key indicators substantiated by certain indicators and strategic objectives for the development of the agro-industrial complex, making it possible to assess the effectiveness of management and the achievement of long-term goals.