Corporate reporting: A balance between sanction threats and corporate PR

Abstract

Subject. This article discusses the change in approaches to the preparation of corporate reporting in the context of sanctions. Objectives. The article aims to analyze changes in the information policy of Russian corporations. Methods. For the study, we used a comparative analysis. Results. Based on the analysis of the results of the anti-Russian sanctions, the article finds that they are forcing corporations to maintain a balance between the concealment of private information about shareholders and top managers and the need to conduct an information policy aimed at attracting investors. Conclusions. Currently, the main efforts of the Russian corporate sector pursue the objective to protect shareholders and members of governance bodies from sanctions threats.