Social investment is an important aspect of companies in Russia at the present stage. This leads to the task of evaluating the effectiveness of social investment strategies and the economic feasibility of implementing social investment projects. It also actualizes the problem of the advisability of disclosing information about the company’s activities to external stakeholders. The problem of social investment is becoming especially urgent in conditions of insufficient rates of economic growth and deterioration of the financial condition of many companies. The inconsistency of theoretical approaches and the results of practical research do not give an unambiguous answer to this question.The article considers the resource approach and the approach based on the theory of stakeholders. According to the theory of stakeholders, non-financial reports consider the source of reducing information asymmetry and harmonizing the interests of stakeholders. The dynamics of non-financial reporting by Russian companies is analyzed based on the data of the Register and the Library of non-financial reports of the Union of Industrialists and Entrepreneurs of Russia. The analyzes were carried out in a temporary and industry breakdown. The features of the formation of types of non-financial reporting by industry are revealed. The factors determining the interest in reducing information asymmetry taking into account industry specifics are identified. Data can be used to form a feedback relationship with stakeholders.