Russian Federation
Russian Federation
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.
corporate reporting, sustainable development, ESG information, ESG factors, FMCG sector, sustainable development, GRI, corporate transparency
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