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Current Trends in the Regulation of Companies’ Sustainability Reporting
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CURRENT TRENDS IN THE REGULATION OF COMPANIES’ SUSTAINABILITY REPORTING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Puchkova S. I. 1
Mar'ina E. D. 2
Authors:
1.  Moscow State Institute of International Relations (University) (Department of Accounting, Statistics and Audit, Professor)

2.  MGIMO University (Foreign Language Study Centre, MA of Economics)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2022-8-3-44-50
Pages:
from 44 to 50
Status:
Published
Received:
18.04.2022
Accepted:
21.04.2022
Published:
21.04.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
non-financial reporting, sustainability reporting, ESG factors, international standards, regulation
Abstract and keywords
Abstract (English):
The article highlights the current trends of non-financial reporting development as well as actual trends in the regulation of the non-financial reporting formation in the field of sustainable business development. The article considers the main groups of international initiatives that contribute to the non-financial information disclosure, and trends in the presentation of non-financial reporting at the present stage.

Keywords:
non-financial reporting, sustainability reporting, ESG factors, international standards, regulation
References

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