Affiliation:
1. Lomonosov Moscow State University
Abstract
Subject. The article considers the use of ESG reporting as an information base to assess a business entity.
Objectives. The aim is to carry out diagnostics of the degree of transparency of reporting information about the company's social environment.
Methods. The study employs analytical and comparative techniques for information processing.
Results. The paper lists objects that are reflected in modern non-financial reporting, characterizes the degree of their homogeneity. It also reveals the level of satisfaction of the information request in specific environmental and social areas, gives an integral assessment of transparency of the corporate non-financial reporting.
Conclusions. It is crucial to introduce social accounting into the accounting discipline of companies. For this purpose, the study offers a system of socio-environmental responsibility.
Publisher
Publishing House Finance and Credit
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