Enhancing accounting methodologies for agricultural entities in a changing climate

Climate change has a great impact on the agricultural industry as it has a direct impact on the production process of organizations, their business activities, operational and commercial performance. To date, this problem is becoming a global issue. Companies are striving to minimize the risks of climate change impact on operations by adopting new technologies. The increased global public attention in recent years - including from investors and regulators - on how businesses and capital markets are responding to climate change creates one of today's major challenges for professional accountants and auditors. They have a critical role to play in exactly how climate information will be disclosed in reporting in the future. The article suggests ways to improve the efficiency of implementing and reporting such information in business, examining real indicators of the level of implementation of climate change impact methods. It also proposes variables to be included in the analysis of APC companies' activities in the context of climate change.