Formation of a Non-Financial Information Base in Accounting and Reporting of Agricultural Organizations

The clarity and accessibility of accounting information increases the investment attractiveness of the company. The relevance of the study is justified by the need to generate open data on the status and results of activities of economic entities in corporate reporting. While the calculation of financial indicators is regulated and determined by accounting standards, the issue of forming a non-financial information base in accounting and reporting remains controversial. The purpose of the study is to streamline information flows when compiling non-financial reporting indicators. To achieve this goal, both general scientific methods of cognition (analysis, synthesis, deduction, comparison, abstraction) and the survey method, united by a systematic approach to research, were used. The survey was conducted in 2023 in relation to three focus groups (scientific community, accountants, employees of Russian agricultural organizations) with a total of 105 respondents, which made it possible to determine the interest of users in non-financial data and the form of their presentation. As a result of the study, a matrix of non-financial reporting indicators and sources of their receipt was formed in the context of types of corporate reports. It is concluded that it is advisable to use an accounting system in the context of digitalization, working on the document-to-account principle, as a key source of information for non-financial reports.