Enhancing accounting methodologies for agricultural entities in a changing climate

Open Access

Issue		BIO Web Conf. Volume 141, 2024 IX International Scientific Conference on Agricultural Science 2024 “Current State, Problems and Prospects for the Development of Agricultural Science” (AGRICULTURAL SCIENCE 2024)


Article Number		04021
Number of page(s)		11
Section		Agriculture and Agri-food Systems
DOI		https://doi.org/10.1051/bioconf/202414104021
Published online		21 November 2024

P. K. Astuti, A. Ayoob, P. Strausz, B. Vakayil, S H. Kumar, S. Kusza Climate change and dairy farming sustainability; a causal loop paradox and its mitigation scenario. Heliyon, Available online 24, e25200 (2024) https://doi.org/10.1016/j.heliyon.2024.e25200 [CrossRef] [PubMed] [Google Scholar]
A.R. Zakirova, G. S. Klychova, A. Bukharbayeva et al. Using Digital Technology to Reduce the Carbon Footprint in Live-stock Production. Lecture Notes in Networks and Systems 574, 2740-2749 (2023) https://doi.org/10.1007/978-3-031-21432-5_303 [CrossRef] [Google Scholar]
A. C. Pisor, D. Touma, D. Singh, J. H. Jones To understand climate change adaptation, we must characterize climate variability: Here’s how. One Earth 6, 1665-1676 (2023) https://doi.org/10.1016/j.oneear.2023.11.005 [CrossRef] [Google Scholar]
I. N. Enwo-Irem, Ch. Urom Climate change concerns and macroeconomic condition predictability. Finance Research Letters 60, 104903 (2024) https://doi.org/10.1016/j.frl.2023.104903 [CrossRef] [Google Scholar]
L. Wiréhn From relevant to usable: Swedish agricultural extension officers’ perspectives on climate change projections. Climate Services 33, 100441 (2024) https://doi.org/10.1016/j.cliser.2023.100441 [CrossRef] [Google Scholar]
O. Cepni, A. Şensoy, M. H. Yılmaz Climate change exposure and cost of equity. Energy Economics 130, 107288 (2024) https://doi.org/10.1016/j.eneco.2023.107288 [CrossRef] [Google Scholar]
G. Klychova, A. Zakirova, A. Khusainova, Z. Zalilova, L. Mavlieva1 and R. Bakirova Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization. E3S Web of Conferences 460, 03001 (2023) https://doi.org/10.1051/e3sconf/202346003001 [CrossRef] [EDP Sciences] [Google Scholar]
Q. Ma, Y. Zhou, J. Wang The impact of climate change on credit risk of rural financial institutions: A threshold effect based on agricultural insurance. The North American Journal of Economics and Finance 71, 102086 (2024)https://doi.org/10.1016/j.najef.2024.102086 [CrossRef] [Google Scholar]
A. Dolinska, E. Hassenforder, A. M. Loboguerrero, B. Sultan, J. Bossuet, J. Cottenceau, M. Bonatti, J. Hellin, I. Mekki, A. Drogoul, V. Vadez Co-production opportunities seized and missed in decision-support frameworks for climate-change adaptation in agriculture – How do we practice the “best practice”? Agricultural Systems 212, 103775 (2023) https://doi.org/10.1016/j.agsy.2023.103775 [CrossRef] [Google Scholar]
N. Paget, P.-Y. Le Gal, F. Goulet Motivations and challenges of intrapreneurship in research organizations. The case of decision support systems in agricultural research for development Technovation 130, 102924 (2024) https://doi.org/10.1016/j.technovation.2023.102924 [Google Scholar]
G. Klychova, A. Zakirova, E. Sadrieva et al. Reporting in the area of sustainable development in agribusiness. E3S Web of Conferences 91, 06002 (2019). https://doi.org/10.1051/e3sconf/20199106002. [CrossRef] [EDP Sciences] [Google Scholar]
A. Zakirova, G. Klychova, G. Ostaev et al. Analytical support of management accounting in managing sustainable development of agricultural organizations. E3S Web of Conferences 164, 10008 (2020) DOI 10.1051/e3sconf/202016410008 [CrossRef] [EDP Sciences] [PubMed] [Google Scholar]
M. Mumtaz, J. A. Puppim de Oliveira A framework for analyzing the implementation of climate adaptation policies in the agriculture sector at the subnational level. Environmental Science & Policy 147, 126-137 (2023) https://doi.org/10.1016/j.envsci.2023.06.002 [CrossRef] [Google Scholar]
G. Clarkson, P. Dorward, S.Poskitt, R. D. Stern, D. Nyirongo, K. Fara, J. M. Gathenya, C. G. Staub, A. Trotman, G. Nsengiyumva, F. Torgbor, D. Giraldo Stimulating small- scale farmer innovation and adaptation with Participatory Integrated Climate Services for Agriculture (PICSA): Lessons from successful implementation in Africa, Latin America, the Caribbean and South Asia. Climate Services 26, 100298 (2022) https://doi.org/10.1016/j.cliser.2022.100298 [CrossRef] [Google Scholar]
G. Klychova, A. Zakirova, Sh. Khusainov et al. Accounting and analytical support of internal management reporting on reclamation works. E3S Web of Conferences 157, 04022 (2020) DOI 10.1051/e3sconf/202015704022. [CrossRef] [EDP Sciences] [Google Scholar]
M. Petersen-Rockney Social risk perceptions of climate change: A case study of farmers and agricultural advisors in northern California. Global Environmental Change 75, July 2022, 102557 https://doi.org/10.1016/j.gloenvcha.2022.102557 [CrossRef] [Google Scholar]
A. Zakirova, G. Klychova, Z. Zakirov et al. Information and analytical system of strategic management of activities of enterprises. Advances in Intelligent Systems and Computing 1258, 687-707 (2021) DOI 10.1007/978-3-030-57450-5_59. [CrossRef] [Google Scholar]
M. O’Grady, D. Langton, F. Salinari, P.Daly, G. O’Hare Service design for climate- smart agriculture. Information Processing in Agriculture 8, 328-340 (2021) https://doi.org/10.1016/j.inpa.2020.07.003 [CrossRef] [Google Scholar]
G. Klychova, A. Zakirova, I. Safiullin et al. Rational placement of grain production - The basis for ensuring food security. E3S Web of Conferences, 175, 08013 (2020) DOI 10.1051/e3sconf/202017508013. [CrossRef] [EDP Sciences] [PubMed] [Google Scholar]
X. Zong, X. Liu G. Chen, Y. Yin A deep-understanding framework and assessment indicator system for climate-resilient agriculture. Ecological Indicators 136, 108597 (2022) https://doi.org/10.1016/j.ecolind.2022.108597 [CrossRef] [Google Scholar]
Zh. Liu, Sh. He, W. Men, H. Sun Impact of climate risk on financial stability: Cross- country evidence. International Review of Financial Analysis 92, 103096 (2024) https://doi.org/10.1016/j.irfa.2024.103096 [CrossRef] [Google Scholar]
G. Klychova, A. Zakirova, A. Nigmetzyanov et al. Efficiency of corporate finance: Formation of accounting and management tools. E3S Web of Conferences 273, 10038 (2021) DOI 10.1051/e3sconf/202127310038 [CrossRef] [EDP Sciences] [Google Scholar]
K. K. Agoraki, M. Giaka, D. Konstantios, I. Negkakis The relationship between firm- level climate change exposure, financial integration, cost of capital and investment efficiency. Journal of International Money and Finance 141, 102994 (2024) https://doi.org/10.1016/j.jimonfin.2023.102994 [CrossRef] [Google Scholar]
M. M. Naseer, M. A. Khan, T. Bagh, Y. Guo, X. Zhu Firm climate change risk and financial flexibility: Drivers of ESG performance and firm value. Borsa Istanbul Review Available online 18, (2023) https://doi.org/10.1016/j.bir.2023.11.003 [Google Scholar]
M. Chabot, J.-L. Bertrand Climate risks and financial stability: Evidence from the European financial system. Journal of Financial Stability 69, 101190 (2023) https://doi.org/10.1016/j.jfs.2023.101190 [CrossRef] [Google Scholar]
T. T. Thanh, N. V. Song, N. T. T. Huyen, L. T. Ha, T. T. L. Huong An exploration of linkage between climate-related financial policies and natural rents: Evidence from the global database. Resources Policy 88, 104450 (2024) https://doi.org/10.1016/j.resourpol.2023.104450 [Google Scholar]
A. Bajic, R. Kiesel, M. Hellmich Handle with care: Challenges in company-level emissions data for assessing financial risks from climate change. Journal of Climate Finance 5, 100017 (2023) https://doi.org/10.1016/j.jclimf.2023.100017 [CrossRef] [Google Scholar]
P. D’Orazio Mapping the emergence and diffusion of climate-related financial policies: Evidence from a cluster analysis on G20 countries. International Economics 169, 135-147 (2022) https://doi.org/10.1016/j.inteco.2021.11.005 [CrossRef] [Google Scholar]
Klychova, G. Klychova, A. Zakirova et al. Social development mechanism of an agricultural enterprise formation. E3S Web of Conferences 110,. 02072 (2019). https://doi.org/10.1051/e3sconf/201911002072. [CrossRef] [EDP Sciences] [Google Scholar]
R. Wang, Y. Sun, D. Zhang, Y. Nan, Sh. Jin, L. Peng Assessing the environmental sustainability of the transnational area of China, North Korea, and Russia using an improved environmental degradation index. Ecological Indicators 158, 111501 (2024) https://doi.org/10.1016/j.ecolind.2023.111501 [CrossRef] [Google Scholar]
A. Dabbous, K. A. Barakat The road towards environmental sustainability: Investigating the role of information and communication technologies and green technology innovations. Journal of Cleaner Production 432, 139826 (2023) https://doi.org/10.1016/j.jclepro.2023.139826 [CrossRef] [Google Scholar]
G. Mishra, A. Patro, A. K. Tiwari Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India. International Review of Economics & Finance Available online 28, (2024) https://doi.org/10.1016/j.iref.2024.01.059 [Google Scholar]
J. Tingey-Holyoak, B. Cooper, L. Crase, J. Pisaniello A framework for supporting climate-exposed asset decision-making in agriculture. Land Use Policy 137, 106989 (2024) https://doi.org/10.1016/j.landusepol.2023.106989 [CrossRef] [Google Scholar]
A. Sh. Hosein, J. Whale, Y. Simsek, T. Urmee Exploring energy policy scenarios to transition to a low carbon economy by 2050: A case study on the Northern Territory of Australia. Energy Policy 180, 113663 (2023) https://doi.org/10.1016/j.enpol.2023.113663 [CrossRef] [Google Scholar]
L. Zeng, W.-K. Wong, H. Fu, H. A. Mahmoud, Ph. The Cong, D. T. T. Thuy, Ph. X. Bach FinTech and sustainable financing for low carbon energy transitions: A biodiversity and natural resource perspective in BRICS economies. Resources Policy 88, 104486 (2024) https://doi.org/10.1016/j.resourpol.2023.104486 [Google Scholar]
h. Haas, H. Jahns, K. Kempa, U. Moslener Deep uncertainty and the transition to a low-carbon economy Energy Research & Social Science 100, 103060 (2023) https://doi.org/10.1016/j.erss.2023.103060 [Google Scholar]
A. I. Izgarova, E. M. Rogova, O. V. Bakhareva Interrelation of information on ESG investments and stock returns: a case of large Russian companies. Manageret. 14(3). 17-29 (2023) DOI 10.29141/2218-5003-2023-14-3-2. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.