Russian Federation
In this work, a brief overview of the standards related to the environmental agenda, which entered into force on January 1, 2024, was carried out, and the draft of the Council for International Standards in the Field of Sustainable Development «Climate and other uncertainties in financial statements» was considered. Based on research on the Recommendations of the Central Bank, GRI standards, IFRS S1, IFRS S2, the project «Climate and Other Uncertainties in Financial Statements», best practices of Russian companies in relation to disclosure of environmental aspects in the Sustainable Development Report, a structure for disclosure of environmental indicators was proposed, consisting of 3 interrelated blocks that take into account both national features of the economic environment, as well as international trends in disclosure
Sustainability Report, IFRS, environmental factors
1. IFRS S1General Requirements for Disclosure of Sustainability-related Financial Information [Elektronnyy resurs]. — URL: IFRS — IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (data obrascheniya 05.12.2024).
2. IFRS S2 Climate-related Disclosures [Elektronnyy resurs]. — URL: ISSB-2023-A — Issued IFRS Standards (data obrascheniya 05.12.2024).
3. MSFO S1 i S2: novye standarty v oblasti ustoychivogo razvitiya [Elektronnyy resurs] (data obrascheniya 05.12.2024).
4. Oficial'nyy sayt IFRS [Elektronnyy resurs]. — URL: IFRS — Climate-related and Other Uncertainties in the Financial (data obrascheniya 05.12.2024).
5. Informacionnoe pis'mo Banka Rossii ot 12.07.2021 № IN-06-28/49 «O rekomendaciyah po raskrytiyu publichnymi akcionernymi obschestvami nefinansovoy informacii, svyazannoy s deyatel'nost'yu takih obschestv».
6. Oficial'nyy sayt GRI [Elektronnyy resurs]. — URL: https://www.globalreporting.org/standards/ (data obrascheniya 07.12.2024).
7. Oficial'nyy sayt PAO «Gazprom» [Elektronnyy resurc]. — URL: gazprom.ru/f/posts/07/429840/gazprom-sustainability-report-ru-2023.pdf (data obrascheniya: 07.12.2024).
8. Oficial'nyy sayt PAO «Noril'skiy nikel'» [Elektronnyy resurc]. — URL: Otchet ob ustoychivom razvitii PAO «GMK «Noril'skiy nikel'» za 2023 g. (data obrascheniya: 07.12.2024).
9. Oficial'nyy sayt PAO «Severstal'» [Elektronnyy resurc]. — URL: Severstal: Sustainability Report 2023 — MarketScreener (data obrascheniya: 28.11.2024).
10. Oficial'nyy sayt PAO «NK «Rosneft'» [Elektronnyy resurc]. — URL: rosneft.ru/upload/site1/document_file/Rosneft_CSR_2023_RUS.pdf (data obrascheniya: 28.11.2024).
11. Oficial'nyy sayt PAO «Lukoyl» [Elektronnyy resurc]. — URL: lukoil.ru/FileSystem/9/666712.pdf/ (data obrascheniya: 28.11.2024).
12. Oficial'nyy sayt PAO «FosAgro» [Elektronnyy resurc]. — URL: lukoil.ru/FileSystem/9/666712.pdf (data obrascheniya: 28.11.2024).



