Subject. This article discusses the current trends and innovations in the regulation, standardization, and practice of sustainability reporting at the international level. Objectives. The article aims to explore the essence of the main trends and innovations in ESG reporting in global practice and justify the possibilities and areas for using foreign practices in its formation and regulation within the framework of the evolution of the Russian non-financial reporting system in the context of reorientation towards national development goals. Methods. For the study, I used analysis and synthesis, comparison, and generalization. Results. Based on the study of the processes of regulation and promotion of sustainability reporting in the context of the current ESG agenda, the article identifies the areas and trends in the development of ESG reporting with regard to the most significant and promising sustainability reporting standard systems. Conclusions and Relevance. Considering the modern realities, ESG reporting has firmly established itself in the activities of many corporations and is progressive in nature, focusing on optimization and digitalization opportunities. The application of foreign practices in ESG reporting is advisable within the framework of the establishment and development of the Russian non-financial reporting system. The results obtained may contribute to the further advancement of ESG reporting and the development of the Russian non-financial reporting system amid the shift towards national development goals, the improvement of domestic corporate reporting practices, as well as the enhancement of information and analytical support for sustainable development management in corporations.
Irina V. ZENKINA (Wed,) studied this question.
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