In the modern world, more and more attention is paid to the transparency of organizations and their social responsibility. In Russia, as in most countries, the development of non-financial reporting is becoming an important component of corporate governance and sustainable development. In the context of globalization and integration, Russian companies are faced with the requirements of international standards and best practices in the field of non-financial reporting, such as ESG (environmental, social and governance indicators). This helps to build trust on the part of investors, consumers and society as a whole. In addition, in Russian legislation and regulations, there is a tendency to strengthen the requirements for the disclosure of non-financial information, which emphasizes the need to develop a conceptual framework for its formation. This is important for improving the quality and comparability of reporting, as well as for supporting the strategies of sustainable development of organizations. In this regard, the study of the conceptual framework for the formation of public non-financial reporting in Russia is relevant for the formation of a theoretical base, the development of regulatory and practical recommendations, as well as increasing the level of corporate responsibility and transparency in the country. The article reveals the features of building a domestic system for the formation of non-financial reporting. Information on the company’s performance on all material issues of social responsibility and sustainable development is subject to disclosure in public non-financial reporting, which is an important tool for the management system and development of communications with stakeholders, an important condition for improving the efficiency of the company and strengthening its competitiveness. Having studied the specifics of the formation of public non-financial reporting, the author formulated his own opinion on the components of the concept of development of public non-financial reporting in Russia. The object of the study was the conceptual provisions for building a system for the formation of public non-financial reporting. The basis of the study was the legal norms of domestic legislation, the works of domestic scientists, and research by professional communities. In the process of research, traditional methods of studying the problem were used: monographic, abstract- logical, comparative, computational-constructive, etc.
Anisimova et al. (Thu,) studied this question.