TY JOUR TI Current Regulations and Disclosure Issues of Information Related to Sustainable Development in the Companies Reports KW Financial reporting KW non-financial reporting KW sustainability reporting KW climate-related risks KW ESG risks (Environmental KW social and governance risks) KW IFRS (International Financial Reporting Standards) JO Auditor AU Puchkova, S.I. AU Sotneva, Y.D. PY 2024 IS 10 PB INFRA-M Academic Publishing LLC.