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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Analyzing the transparency of corporate non-financial reporting

Vol. 23, Iss. 1, JANUARY 2024

Received: 18 December 2023

Received in revised form: 26 December 2023

Accepted: 10 January 2024

Available online: 30 January 2024


JEL Classification: M41, Q56

Pages: 150–170


Sergei V. PETROV Lomonosov Moscow State University, Moscow, Russian Federation

ORCID id: not available

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.

Keywords: ESG report, social metrics, social accounting


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