Subject. This article discusses the development of corporate governance systems and new threats and opportunities for corporations. Objectives. The article aims to analyze the activities of regulators in the field of ecology, social responsibility, and corporate governance. Methods. For the study, we used analysis and synthesis. Results. Based on reviews of analytical materials, scientific articles, and data of international organizations and national regulators of Russia, the USA, Germany, and Japan, the article determines the features of the development of corporate governance in developed countries. Conclusions. The main trends in the regulation of corporate governance in developed countries, despite local differences, have common features related to the implementation of the principles of sustainable development and social responsibility of business.
Keywords: corporate reporting, corporate governance, ecological agenda, social accountability, ESG, sustainable development
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