Modern Approaches to the Disclosure of ESG Information in the Corporate Reporting of FMCG-Companies

The article examines the practice of forming and disclosing ESG information by companies in the FMCG sector. Based on a retrospective analysis of the information representation of ESG factors in the corporate reporting of FMCG sector companies, including the Report on the Sustainable Development of a former subsidiary of an international company and corporate reporting of a domestic Group of organizations, trends in the development of approaches to the formation and disclosure of ESG information in corporate reporting are identified.