TY JOUR TI Development of Sustainability Reporting in Russia from the Experience of Implementing IFRS KW sustainability reporting KW ISSB KW IFRS S1 KW IFRS S2 KW IFRS KW IFRS Foundation KW sustainable development JO Auditor AU Potanina, Y.M. AU Kozhokar', A.V. PY 2025 IS 11 PB INFRA-M Academic Publishing LLC.