Subject. The theoretical validity of a variety of non-financial reporting, including statistical, environmental, social reporting, integrated reporting, sustainability reporting, ESG reporting. Objectives. Identification of the essential similarities between different types of non-financial reporting with the potential to unify them and reduce the reporting burden on companies and users. Methods. Review of Russian scientific literature and regulatory documents, linguistically synonymous analysis. Results. Russian scientists rarely conduct a comparative analysis of the essence of different types of non-financial reporting, mainly examining a specific type or the intersection of two or three types. The Russian authorities do not engage in theoretical scholasticism of the essence of types of reporting, concisely understanding the names of reporting based on the names of groups of indicators. The revealed synonymy of entities and names for at least two groups of six types of reporting lays the theoretical foundation for combining different types of reporting. The strategy of state statistics, unified platforms for environmental control and supervision in the social sphere fit into the logic of the essential unity of these types of non-financial reporting. Conclusions. It is advisable to get rid of the diversity of sustainability reporting, integrated reporting and ESG reporting, recognizing them as unified with potentially unified regulation. It is also advisable to make statistical observation forms for environmental and social accounting a meaningful basis for such unified non-financial reporting.
Keywords: statistics, ecology, social responsibility, sustainable development, ESG
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