Risks of forming ESG information in corporate reporting: Russian and international experience

The article systematizes the risks associated with the formation of ESG information in corporate reporting arising from methodological inconsistency, errors in determining the reporting scope, the use of estimated and calculated data, deficiencies in information systems and internal control, as well as manifestations of greenwashing, greenhushing, and selective disclosure. Based on a comparison of Russian and international experience, the article substantiates approaches to mitigating these risks, including the harmonization of methodologies, the development of accounting and control procedures, enhanced data traceability, and the application of a risk-based approach to the assurance of ESG information.