Russian Federation
The article discusses issues of information support for reporting on sustainable development in oil and gas companies, taking into account the current state of international and national regulatory frameworks. The authors proposed a two-circuit model of information support for reporting on the sustainable development of oil and gas companies. Areas for improvement of information support for reporting of Russian oil and gas companies in the context of the emerging national regulatory framework and the continuing need for international comparability of the disclosed data are formulated.
sustainability reporting, financial and non-financial information, informational framework, oil and gas sector, information disclosure, standards
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