THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE

Guzaliya Klychova; Yulia GORSHKOVA

doi:10.29039/2500-1469-2025-13-7-181-193

UDC

338.439

VAK Russia

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THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE

Published in Russian Journal of Management · Pages 181–193 · Rubric: Management decisions

DOI: https://doi.org/10.29039/2500-1469-2025-13-7-181-193

Received: 06.08.2025 Accepted: 06.08.2025 Published: 12.08.2025

Authors

Guzaliya Klychova

ORCID

Yulia GORSHKOVA

Guzaliya Klychova

Academic degree: doctor of economic sciences

Science rang: professor

Kazan State Agrarian University Head of the Department · Department of Accounting and Audit · Russian Federation

ORCID

Yulia GORSHKOVA

Kazan State Agrarian University aspirant · Russian Federation

ABSTRACT

The compliance control methodology for reporting agricultural organizations in the context of climate change is aimed at ensuring that enterprises comply with regulatory, environmental and climatic requirements. The main focus is on the integration of climate risks into the management and reporting system, including the analysis of regulatory requirements, assessment of physical and transitional risks, as well as the implementation of ESG standards. Using tables and diagrams as an example, practical reporting tools are demonstrated, including the stages of data collection, risk analysis, and visualization of results. It shows how investments in energy efficiency, water-saving technologies and equipment modernization contribute to reducing the carbon footprint and strengthening competitiveness. The study highlights the relationship between climate ratings and compliance control: transparent reporting enhances companies' positions in sustainability indexes, which opens up access to green financing. The article's conclusions emphasize the role of compliance control as a strategic tool to minimize climate risks, comply with regulatory standards, and strengthen stakeholder confidence. Objectives. Substantiation of the need to transform compliance control in agricultural organizations for the most effective management of climate risks and the formation of transparent management reporting in the context of global environmental changes. Methodology. The research methodology is based on a dialectical approach, observation, synthesis of disparate information, and analysis of the results obtained. The information base of the research was made up of scientific papers and research by Russian and foreign scientists, research by consulting companies. Results. The article demonstrates that the introduction of a multi-stage compliance control methodology, including analysis of regulatory requirements, diagnosis of climate risks and integration of ESG standards, allows agricultural organizations to generate transparent reporting, despite systemic barriers - legal uncertainty and the gap between financial and non—financial data. The proposed solutions, such as digitalization of processes, climate audit, and data synchronization between departments, increase the accuracy of forecasting the economic effects of climate change, as evidenced by examples of investments in equipment modernization with reduced emissions. A direct relationship has been established between the quality of compliance control, positions in international ratings and access to "green" financing, which enhances business competitiveness. The practical value of the methodology is to reduce operating costs, minimize penalty risks and strengthen the trust of stakeholders, ensuring the long-term sustainability of the agricultural sector in the face of climate challenges. Conclusions. The article emphasizes that the transformation of compliance control in the agricultural sector is becoming a critical condition for adaptation to climate change, since the integration of climate risks into management reporting not only ensures regulatory compliance, but also forms the basis for strategic planning. Overcoming systemic barriers such as legal uncertainty and lack of expertise requires the introduction of digital tools, data synchronization between departments, and active participation in climate ratings, which increases transparency and attracts green investments. The results demonstrate that companies implementing climate audit and ESG standards reduce operating costs, minimize penalty risks, and strengthen their reputations by turning environmental challenges into competitive advantages. Thus, effective compliance control based on an interdisciplinary approach and technological innovations is becoming a key driver of sustainable agricultural development in the context of global climate transformation.

KEYWORDS

compliance control, climate risks, management reporting, ESG standards, sustainable development, international ratings, green financing

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Klychova G. S., GORSHKOVA Y. N. THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE // Russian Journal of Management. 2025. no. 7. pp. 181-193. DOI: https://doi.org/10.29039/2500-1469-2025-13-7-181-193. (Date of access 07.09.2026).

MLA

Guzaliya Klychova, GORSHKOVA Y. N.. "THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE." Russian Journal of Management 13.7 (2025): 181-193. DOI: https://doi.org/10.29039/2500-1469-2025-13-7-181-193.

APA

Klychova G. S., GORSHKOVA Y. N. (2025). THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE. Russian Journal of Management, 13(7), 181-193. https://doi.org/10.29039/2500-1469-2025-13-7-181-193

Chicago

Guzaliya Klychova, GORSHKOVA Y. N.. "THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE." Russian Journal of Management 13, no. 7 (2025): 181-193. https://doi.org/10.29039/2500-1469-2025-13-7-181-193.

WIKI

{{cite journal | author = Klychova G. S., GORSHKOVA Y. N. | title = THE ROLE OF COMPLIANCE CONTROL IN THE FORMATION OF MANAGEMENT REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONTEXT OF CLIMATE CHANGE | journal = Russian Journal of Management | year = 2025 | volume = 13 | issue = 7 | pages = 181-193 | doi = 10.29039/2500-1469-2025-13-7-181-193 }}

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