agro-industrial complex; environmental, social, and governance (ESG); digital economy; simulation modeling

Alkaraan F (2017). “Corporate governance in Ireland: New challenges and opportunities”. In: Kostyuk A, Braendle U and Capizzi V (Eds.), Corporate Governance: New Challenges and Opportunities, pp. 111–123. Virtus Interpress. _____ (2020). “Strategic investment decision making practices in large UK manufacturing companies: A role for emergent analysis techniques?” Meditari Accountancy Research, 28(4): 633–653. https://doi.org/10.1108/MEDAR-05-2019-0484 _____ (2021). “Editorial: Recent debates on corporate governance and sustainability”. Corporate Governance and Sustainability Review, 5(3): 4–6. https://doi.org/10.22495/cgsrv5i3editorial _____ (2022). “Editorial: Current issues in corporate governance and sustainability”. Corporate Governance and Sustainability Review, 6(2): 4–6. https://doi.org/10.22495/cgsrv6i2editorial Alkaraan F and Northcott D (2006). “Strategic capital investment decision-making: A role for emergent analysis tools?: A study of practice in large UK manufacturing companies”. The British Accounting Review, 38(2): 149–173. https://doi.org/10.1016/j.bar.2005.10.003 _____ (2013). “Strategic investment decision-making processes: The influence of contextual factors”. Meditari Accountancy Research, 21(2): 117–143. https://doi.org/10.1108/MEDAR-09-2012-0031 Amel-Zadeh A and Serafeim G (2018). “Why and how investors use ESG information: Evidence from a global survey”. Financial Analysts Journal, 74(3): 87–103. https://doi.org/10.2139/ssrn.2925310 Auganbai A, Kalymbek B, Shulanbekova GK, et al. (2019). “Protection of objects of historical and cultural heritage: Legal problems and the application of information technologies”. Environmental Policy and Law, 49(6): 379–388. https://doi.org/10.3233/EPL-190191 Baxter R, Bedard JC, Hoitash R and Yezegel A (2013). “Enterprise risk management program quality: Determinants, value relevance, and the financial crisis”. Contemporary Accounting Research, 30(4): 1264–1295 https://doi.org/10.1111/j.1911-3846.2012.01194.x Calandro J Jr (2016). “Impact investment and risk management: Overview and approach”. ACRN Oxford Journal of Finance and Risk Perspectives, 5(3): 46–60. Christensen HB, Hail L and Leuz C (2019). Adoption of CSR and Sustainability Reporting: Economic Analysis and Literature Review (Finance Working Paper No. 623/2019). European Corporate Governance Institute. Colfer CJP, Andriamampandry E, Asaha S, et al. (2011). “Participatory action research for catalyzing adaptive management: Analysis of a ‘fits and starts’ process”. Journal of Environmental Science and Management, 5(1): 28–43. Cong NV and Khanh HC (2022). “Comparison environmental conditions and economic efficiency between organic and non-organic integrated mangrove—Shrimp farming systems in Ca Mau Province, Vietnam”. Journal of Ecological Engineering, 23(5): 130–136. https://doi.org/10.12911/22998993/147319 Denzin NK (1970). The Research Act: A Theoretical Introduction to Sociological Methods. Aldine Pub. Fadeeva OP and Nefedkin VI (2021). “Agrarian land use in Russia under digitalization conditions: Case study of Altai Krai”. Regional Research of Russia, 11(3): 387–395. https://doi.org/10.1134/S2079970521030047 Food and Agriculture Organization [FAO] (2022). Crop Prospects and Food Situation (Quarterly Global Report No. 1). Food and Agriculture Organization. https://doi.org/10.4060/cb8893en Ford D and Mouzas S (2013). “The theory and practice of business networking”. Industrial Marketing Management, 42(3): 433–442. https://doi.org/10.1016/j.indmarman.2013.02.012 Formentini M, Secondi L, Ruini L, et al. (2022). “Enablers and barriers to circular supply chain management: A decision-support tool in soft wheat bread production”. Journal of Enterprise Information Management, 35(3): 796–816. https://doi.org/10.1108/JEIM-02-2021-0069 Friede G, Busch T and Bassen A (2015). “ESG and financial performance: Aggregated evidence from more than 2000 empirical studies”. Journal of Sustainable Finance & Investment, 5(4): 210–233. https://doi.org/10.1080/20430795.2015.1118917 Ghosh R and Wolf S (2021). “Hybrid governance and performances of environmental accounting”. Journal of Environmental Management, 284: Art. 111995. https://doi.org/10.1016/j.jenvman.2021.111995 Gibson R, Krueger P and Schmidt PS (2019). ESG Rating Disagreement and Stock Returns (Finance Working Paper No. 651/2020). European Corporate Governance Institute. https://doi.org/10.2139/ssrn.3433728 Henneberg S, Mouzas S and Naudе P (2006). “Network pictures: Concepts and representations”. European Journal of Marketing, 40(3–4): 408–429. https://doi.org/10.1108/03090560610648129 Hingley MK (2005). “Power to all our friends? Living with imbalance in supplier-retailer relationships?” Industrial Marketing Management, 34(8): 848–858. https://doi.org/10.1016/j.indmarman.2005.03.008 Hong H, Li FW and Xu J (2019). “Climate risks and market efficiency”. Journal of Econometrics, 208(1): 265–281. https://doi.org/10.1016/j.jeconom.2018.09.015 Horngren CT, Harrison WT and Oliver MS (2012). Financial & Managerial Accounting. Pearson Prentice Hall. Hutchings G and Deegan C (2022). “The development and application of a decision-useful measure of environmental best practice for the mining industry”. Accounting, Auditing & Accountability Journal, 35(4): 1154–1181. https://doi.org/10.1108/AAAJ-11-2020-5014 Jonsdottir B, Sigurjonsson TO, Johannsdottir L and Wendt S (2022). “Barriers to using ESG data for investment decisions”. Sustainability, 14(9): Art. 5157. https://doi.org/10.3390/su14095157 Khan MA (2022). “ESG disclosure and firm performance: A bibliometric and meta analysis”. Research in International Business and Finance, 61: Art. 101668. https://doi.org/10.1016/j.ribaf.2022.101668 Khoruzhy LI, Bautin VM, Katkov YN, et al. (2018). “Adaptive internal controls system for the accounting and analytics in the agrarian organizations”. Revista Espacios, 39(47): Art. 19. Khoruzhy LI, Gupalova TN and Katkov YN (2019). “Putting in place a system of integrated reporting in organizations”. International Journal of Innovative Technology and Exploring Engineering, 8(7): 748–755. Kiss LB (2020). “The importance of business partnership on the World Wide Web”. Business Ethics and Leadership, 4(1): 68–79. https://doi.org/10.21272/bel.4(1).68-79.2020 Kotsantonis S and Serafeim G (2019). “Four things no one will tell you about ESG data”. Journal of Applied Corporate Finance, 31(2): 50–58. https://doi.org/10.1111/jacf.12346 Kristijono NH, Pramono R, Supratikno H, et al. (2022). “Ethical decisions of leaders in sustainable investing to promote sustainable development”. International Journal of Sustainable Development and Planning, 17(1): 13–28. https://doi.org/10.18280/ijsdp.170102 Kurmanova AK (2012). “Metodologicheskie podkhody k organizatsii upravlencheskogo ucheta [Methodological approaches to the organization of management accounting]”. Vestnik of the Orenburg State Pedagogical University, 2: 206–211. La Notte A (2022). “Ecologically intermediate and economically final: The role of the ecosystem services framework in measuring sustainability in agri-food systems”. Land, 11(1): Art. 84. https://doi.org/10.3390/land11010084 Lin H-F (2013). “The effect of knowledge management capabilities and partnership attributes on the stage-based e-business diffusion”. Internet Research, 23(4): 439–464. https://doi.org/10.1108/IntR-11-2012-0233 Lutfi A, Al-Khasawneh AL, Almaiah MA, et al. (2022). “Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation”. Sustainability, 14(9): Art. 5362. https://doi.org/10.3390/su14095362 Mertens DM (2007). “Transformative paradigm mixed methods and social justice”. Journal of Mixed Methods Research, 1(3): 212–225. https://doi.org/10.1177/1558689807302811 Nishimwe G, Rugema DM, Uwera C, et al. (2020). “Natural capital accounting for land in Rwanda”. Sustainability, 12(12): Art. 5070. https://www.mdpi.com/2071-1050/12/12/5070 Nugmanov AB, Tulayev YV, Tulkubayeva SA and Somova SV (2018). “Developing a system of organic farming technologies to obtain environmentally clean agricultural products (organic food) in the steppe zone of the Kostanai Region”. OnLine Journal of Biological Sciences, 18(2): 130–137. https://doi.org/10.3844/ojbsci.2018.130.137 Park SH and Park JO (1998). “Simultaneous optimization of multiple responses using a weighted desirability function”. In: Abraham B (Ed.), Quality Improvement Through Statistical Methods, pp. 299–311. Birkhäuser Boston. https://doi.org/10.1007/978-1-4612-1776-3_24 Pedersen LH, Fitzgibbons S and Pomorski L (2021). “Responsible investing: The ESG-efficient frontier”. Journal of Financial Economics, 142(2): 572–597. https://doi.org/10.1016/j.jfineco.2020.11.001 Qrunfleh S and Tarafdar M (2013). “Lean and agile supply chain strategies and supply chain responsiveness: The role of strategic supplier partnership and postponement”. Supply Chain Management, 18(6): 571–582. https://doi.org/10.1108/SCM-01-2013-0015 Ramos C and Ford ID (2011). “Network pictures as a research device: Developing a tool to capture actors’ perceptions in organizational networks”. Industrial Marketing Management, 40(3): 447–464. https://doi.org/10.1016/j.indmarman.2010.07.001 Reidsma P, Wolf J, Kanellopoulos A, et al. (2015). “Climate change impact and adaptation research requires integrated assessment and farming systems analysis: A case study in the Netherlands”. Environmental Research Letters, 10(4): Art. 045004. https://doi.org//10.1088/1748-9326/10/4/045004 Sayer J and Wells MP (2004). “The pathology of projects”. In: McShane T and Wells MP (Eds.), Getting Biodiversity Projects to Work: Towards Better Conservation and Development, pp. 35–48. Columbia University Press. Shanks G and Bekmamedova N (2018). “Case study research in information systems”. In: Williamson K and Johanson G (Eds.), Research Methods: Information, Systems, and Contexts (2nd Ed.), pp. 193–208. Chanoos Publishing. https://doi.org/10.1016/B978-0-08-102220-7.00007-8 Shcherbak V, Ganushchak-Yefimenko L, Nifatova O, et al. (2020). “Use of key indicators to monitor sustainable development of rural areas”. Global Journal of Environmental Science and Management, 6(2): 175–190. https://doi.org/10.22034/gjesm.2020.02.04 Smith CB (2011). “Adaptive management on the central Platte River—Science, engineering, and decision analysis to assist in the recovery of four species”. Journal of Environmental Management, 92(5): 1414–1419. https://doi.org/10.1016/j.jenvman.2010.10.013 Starks LT, Venkat P and Zhu Q (2018). Corporate ESG Profiles and Investor Horizons (Working Paper). https://doi.org/10.2139/ssrn.3049943 Stock PV, Forney J, Emery SB and Wittman H (2014). “Neoliberal natures on the farm: Farmer autonomy and cooperation in comparative perspective”. Journal of Rural Studies, 36: 411–422. https://doi.org/10.1016/j.jrurstud.2014.06.001 Suleimenova N, Kalykov D, Makhamedova B, et al. (2021). “A resource conservation technology for adapting argroecosystems to the new natural conditions of a warming climate in South-Eastern Kazakhstan”. OnLine Journal of Biological Sciences, 21(2): 376–387. https://doi.org/10.3844/ojbsci.2021.376.387 Teh BH, Abdul Rahman AA, Ong TS, et al. (2022). “Interrelationship between three dimensions of sustainable performance measurement among Malaysian manufacturing companies”. Journal of Environmental Management and Tourism, 13(1): 75–98. Van Ittersum MK, Ewert F, Heckelei T, et al. (2009). “Integrated assessment of agricultural systems—A component-based framework for the European Union (SEAMLESS)”. Agricultural Systems, 96(1–3): 150–165. https://doi.org/10.1016/j.agsy.2007.07.009 Velázquez A, Cué-Bär EM, Larrazabal A, et al. (2009). “Building participatory landscape-based conservation alternatives: A case study of Michoacán, Mexico”. Applied Geography, 29(4): 513–526. https://doi.org/10.1016/j.apgeog.2008.11.001 Zartha JW, Álvarez VT, Oviedo JC and Orozco GL (2019). “Propuesta de árbol temático y tecnológico sobre la ingeniería agroindustrial como herramienta para un estudio de prospectiva [Proposal of a thematic and technological tree on agroindustrial engineering as a tool for a prospective study]”. Formación Universitaria, 12(4): 13–26. https://doi.org/10.4067/S0718-50062019000400013