%0 Journal Article %T Development of Sustainability Reporting in Russia from the Experience of Implementing IFRS %A Potanina, Y.M. %A Kozhokar', A.V. %K sustainability reporting, ISSB, IFRS S1, IFRS S2, IFRS, IFRS Foundation, sustainable development %J Auditor %D 2025 %N 11 %P 8 %I INFRA-M Academic Publishing LLC.