Abstract
The purpose of this study is to develop an econometric model for assessing and accounting for Scope 3 greenhouse gas emissions within the ESG-controlling system of the agricultural sector. The research aims to identify the relationships between emissions and key economic factors and to integrate sustainability indicators into managerial accounting practice. The methodological framework combines log-log regression modelling and scenario analysis based on FAOSTAT and Eurostat datasets for Germany and Kazakhstan over 2000-2022. Calculations were performed in MATLAB R2025a using panel data on Enteric CH₄, Manure N₂O, Soils N₂O, and Scope 3 components (production, transport, packaging, consumption, and waste). The results reveal a strong elasticity of Scope 3 emissions with respect to energy use and gross production value, indicating that the degree of decarbonization depends on resource efficiency. Scenario simulations show that a 10% reduction in energy intensity in Kazakhstan and a 10% decrease in nitrogen use intensity in Germany would lower total emissions by 6-8%. The practical significance of the study lies in developing methodological principles for Scope 3 accounting within managerial accounting and controlling, enhancing the transparency of ESG reporting and supporting the introduction of sustainability budgeting tools in the agricultural sector.