Information and analytical tools of the environmental management system in agricultural enterprises

Abstract

Abstract. The purpose of the study is to develop information and analytical tools for the environmental management system. The tasks that were solved during the study: 1) an analysis of approaches to the content of environmental management and its legal regulation was carried out, 2) the structural elements of the blocks of the environmental management system were formed, 3) a methodology was proposed for assessing the significance of the environmental aspects of the activities of agribusiness organizations as an analytical planning tool with the environmental management system, 4) tools for monitoring and assessing the level of environmental safety are proposed. The main research methods were analysis and synthesis, monographic, calculation-constructive, scoring, expert assessments, and accounting. During the research process, data from scientific and methodological literature on thematic works, statistical information from the Federal State Statistics Service and the Ministry of Agriculture of the Russian Federation, as well as data from analytical reports and reports were used. When developing methodological approaches to improving environmental management tools, the positions International Organization for Standardization (ISO); UN Commission on Sustainable Development (CSD); United Nations Environment Program (UNEP) were taken into account. The scientific novelty lies in the development of methodological approaches to planning actions in organizations of systemic environmental management of the agro-industrial complex in accordance with the Deming cycle, as well as improvement of technologies with scientific processes of documentation procedures. Results. Generalized approaches to the content of environmental management; a methodology for assessing innovations in environmental aspects at an agricultural enterprise has been developed and tested as a planning tool with an environmental management system; proposed management accounting document(s) necessary for the application and assessment of environmental risks and safety in agricultural organizations.