Non-Financial Reporting: Practice of Generating and Monitoring Esg Data
I. N. Sannikova,
M. N. Semikolenova
Abstract:The implementation of the sustainable development agenda is driving growing interest in the formation and disclosure of ESG data in companies» non-financial reporting. Currently, reporting in the field of sustainable development in the Russian Federation is at the stage of development, but already has many years of experience in the formation of estimated values and the application of Global Reporting Initiative (GRI) standards. This article analyzes the dynamics of non-financial reporting of Russian companies… Show more
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