Problematic Aspects of the Methodology for Preparing Nonfinancial Reporting in Trade

Today, companies are increasingly faced with the need to disclose information about their activities beyond financial indicators. Non-financial reporting is becoming an important tool for demonstrating business responsibility to society and the environment. This is especially true in the trading sector, where the impact on the ecosystem is expressed through logistics, labor relations, resource consumption and interaction with customers. However, the formation of such reports faces a number of difficulties: the lack of common standards, insufficient regulatory framework, difficulties in quantifying social and environmental factors, and low comparability of data between organizations. The article analyzes the main challenges associated with the preparation of non-financial reporting in trading companies, as well as considers possible ways to overcome them, taking into account international experience and the development of ESG approaches.