Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

We reviewed the research on super-hydrophobic materials. Firstly, we introduced the basic principles of super-hydrophobic materials, including the Young equation, Wenzel model, and Cassie model. Then, we summarized the main preparation methods and research results of super-hydrophobic materials, such as the template method, soft etching method, electrospinning method, and sol-gel method. Among them, the electrospinning method that has developed in recent years is a new technology for preparing micro/nanofibers. Finally, the applications of super-hydrophobic materials in the field of coatings, fabric and filter material, anti-fogging, and antibacterial were introduced, and the problems existing in the preparation of super-hydrophobic materials were pointed out, such as unavailable industrialized production, high cost, and poor durability of the materials. Therefore, it is necessary to make a further study on the application of the materials in the selection, preparation, and post-treatment.