Subject. This article discusses the current trends and innovations in the regulation, standardization, and practice of sustainability reporting at the international level. Objectives. The article aims to explore the essence of the main trends and innovations in ESG reporting in global practice and justify the possibilities and areas for using foreign practices in its formation and regulation within the framework of the evolution of the Russian non-financial reporting system in the context of reorientation towards national development goals. Methods. For the study, I used analysis and synthesis, comparison, and generalization. Results. Based on the study of the processes of regulation and promotion of sustainability reporting in the context of the current ESG agenda, the article identifies the areas and trends in the development of ESG reporting with regard to the most significant and promising sustainability reporting standard systems. Conclusions and Relevance. Considering the modern realities, ESG reporting has firmly established itself in the activities of many corporations and is progressive in nature, focusing on optimization and digitalization opportunities. The application of foreign practices in ESG reporting is advisable within the framework of the establishment and development of the Russian non-financial reporting system. The results obtained may contribute to the further advancement of ESG reporting and the development of the Russian non-financial reporting system amid the shift towards national development goals, the improvement of domestic corporate reporting practices, as well as the enhancement of information and analytical support for sustainable development management in corporations.
Keywords: Global Reporting Initiative, International Sustainability Standards Board, EU Corporate Sustainability Reporting Directive, GRI, SASB, ESRS
References:
Alekseeva I.V., Bocharov P.B. [Development of information and analytical support for the formation of corporate reporting of commercial organizations]. Sovremennaya ekonomika: problemy i resheniya, 2025, no. 2, pp. 55–69. (In Russ.) DOI: 10.17308/meps/2078-9017/2025/2/55-69 EDN: JJFHIP
Efimova O.V. [Sustainable development reporting: Requirements, development, analysis]. Audit, 2024, no. 3, pp. 50– (In Russ.) DOI: 10.17308/meps/2078-9017/2025/8/109-121 EDN: VKHHDR
Zenkina I.V. [Trends and innovations in reporting on the sustainable development of economic entities]. Mezhdunarodnyi bukhgalterskii uchet, 2022, vol. 25, iss. 1, pp. 4–28. (In Russ.) DOI: 10.24891/ia.25.1.4 EDN: VURKLV
Ignatova I.O. [Non-financial and integrated reporting as a new stage in the evolution of corporate reporting]. Ekonomicheskii analiz: teoriya i praktika, 2023, vol. 22, iss. 12, pp. 2352–2360. (In Russ.) DOI: 10.24891/ea.22.12.2352 EDN: TQNMHE
Malinovskaya N.V. [International sustainability reporting standards: A comparative analysis]. Mezhdunarodnyi bukhgalterskii uchet, 2022, vol. 25, iss. 11, pp. 1206–1224. (In Russ.) DOI: 10.24891/ia.25.11.1206 EDN: VAYLHM
Rozhnova O.V. [Directions of development of modern corporate reporting and its standardization]. Sovremennaya ekonomika: problemy i resheniya, 2025, no. 8, pp. 109–121. (In Russ.) DOI: 10.17308/meps/2078-9017/2025/8/109-121 EDN: DZYMXA
Malinovskaya N.V. [Sustainability factors consideration: Emerging trends in financial reporting]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, iss. 1, pp. 4–21. (In Russ.) DOI: 10.24891/ia.27.1.4 EDN: NAVCAR
Rodchenkov M.V., Suits V.P. [Improving the informational quality of international financial reporting (using the example of the additional indicative reports)]. Finansy, den'gi, investitsii, 2022, no. 4, pp. 8–14. (In Russ.) DOI: 10.36992/2222-0917_2022_4_8 EDN: FSIHFW
Zenkina I.V. [Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 1]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, iss. 5, pp. 499−517. (In Russ.) DOI: 10.24891/ia.27.5.499 EDN: DACKWB
Zenkina I.V. [Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 2]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, iss. 6, pp. 606−625. (In Russ.) DOI: 10.24891/ia.27.6.606 EDN: LEKJSE
Ignatova I.O. [Development of Sustainability Disclosure Standards as the IFRS Foundation's new area of activities]. Finansy i kredit, 2024, vol. 30, iss. 5, pp. 1061−1074. (In Russ.) DOI: 10.24891/fc.30.5.1061 EDN: RFQEOK
Khoruzhii L.I., Efimova O.V., Rozhnova O.V. [Reporting on the biodiversity of agricultural enterprises: analysis of the state, recommendations for improvement]. Trudy Kubanskogo gosudarstvennogo agrarnogo universiteta, 2025, no. 118, pp. 90−96. (In Russ.) DOI: 10.21515/1999-1703-117-90-96 EDN: BZAIEB
Sapozhnikova N.G., Tkacheva M.V. [Environmental category of reporting on sustainable development of the corporation]. Mezhdunarodnyi bukhgalterskii uchet, 2021, vol. 24, iss. 10, pp. 1103–1122. (In Russ.) DOI: 10.24891/ia.24.10.1103 EDN: AEZYVL
Sapozhnikova N.G., Kapustina I.A. [Social focus of the report on sustainable development of the corporation]. Sovremennaya ekonomika: problemy i resheniya, 2024, no. 11, pp. 116–132. (In Russ.) DOI: 10.17308/meps/2078-9017/2024/11/116-132 EDN: YKQXYX
Zenkina I.V. [Disclosure of risk information in corporate reporting and its integration into the investment decision-making process]. Mezhdunarodnyi bukhgalterskii uchet, 2022, vol. 25, iss. 4, pp. 387–415. (In Russ.) DOI: 10.24891/ia.25.4.387 EDN: QJZEPE
Mel’nik M.V., Velikhanov M.T. [Corporate social responsibility: Completeness and transparency of information]. Analiz. Audit, 2023, vol. 10, no. 6, pp. 6–20. (In Russ.) DOI: 10.26794/24089303-2023-10-6-6-20 EDN: BYNYLP
Izmailova M.A. [The current state and the mechanism of the transformation of the ESG agenda by Russian companies. Part 2]. MIR (Modernizatsiya. Innovatsii. Razvitie), 2023, vol. 14, no. 4, pp. 538–553. (In Russ.) DOI: 10.18184/2079-4665.2023.14.4.538-553 EDN: PLXLLP
Plaskova N.S. [Issues of standardization of corporate reporting on sustainable development: Russian and foreign directives and recommendations]. Bukhuchet v zdravookhranenii, 2022, no. 12, pp. 26–35. (In Russ.) DOI: 10.33920/med-17-2212-03 EDN: VMYVVH
Mar'ina E.D. [Sustainability reporting standard: A new vector of Russian regulatory practice]. Ekonomicheskii analiz: teoriya i praktika, 2025, vol. 24, iss. 6, pp. 114–123. (In Russ.) DOI: 10.24891/pbgoem EDN: PBGOEM
Zenkina I.V. [The content and strategic opportunities for supply chain analysis as a tool to ensure sustainable development of organizations]. Ekonomicheskii analiz: teoriya i praktika, 2022, vol. 21, iss. 1, pp. 35–59. (In Russ.) DOI: 10.24891/ea.21.1.35 EDN: NVNHSR
