Russian Federation
Russian Federation
The article analyzes the processes and phenomena in the global economy that have determined the importance of disclosing information on sustainable development in the corporate sector. The authors provide a definition and identify the essence of the concepts that influenced the emergence and development of the practice of publishing reports in the field of sustainable development, and present a diagram indicating the key stages in the evolution of global practice. The authors conclude that for the corporate sector, the publication of reports on sustainable development is currently seen as the only acceptable solution capable of conveying the corporate mission, strategic goals and business ideas to stakeholders, and for many stakeholders to receive information relevant exclusively to their goals.
sustainable development, sustainable development report, ESG-report, ESG, non-financial report, nonfinancial disclosure
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