Features of Forming the Regulatory and Methodological Framework for the Preparation of Public Non-Financial Reporting of Companies in Russia
DOI:
https://doi.org/10.17308/econ.2026.2/13816Keywords:
sustainability reporting, sustainable development, ESGAbstract
Subject. In the context of ESG transformation and growing stakeholder demands for information disclosure in the Russian Federation, the study of the processes of forming the regulatory framework for non-financial reporting becomes particularly relevant. The active development of regulation in this area in recent years creates methodological and practical difficulties for companies and determines the need to systematize existing documents and identify opportunities for their harmonization.
Purpose. To analyze the evolution of the regulatory and methodological framework for the preparation of non-financial reporting in Russia, structure its content, and identify the main prospects for further development.
Methodology. In the process of achieving this goal we used methods of retrospective analysis, periodization, and content analysis as well as the Orders of the Government of the Russian Federation, orders of the Ministry of Economic Development of the Russian Federation, guidance documents of the Bank of Russia, the Moscow Exchange, and others.
Results. We identified the key stages in the development of the regulatory and methodological framework for non-financial reporting in the Russian Federation, characterized by a move towards mandatory information disclosure. We also characterized the drivers and key changes in approaches to information disclosure, proposed the structure of the current system of regulatory and methodological support, and determined the prospects for its further improvement.
Conclusions. The results of the study can be used by public authorities in developing a unified concept for regulating non-financial reporting, by Russian companies in the process of developing and verifying reports, and by the academic community for further research in the field of ESG transformation.
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References
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