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ИД «Финансы и кредит»






National Interests: Priorities and Security

The main trends in the regulation of corporate governance in Russia and abroad

Vol. 18, Iss. 5, MAY 2022

Received: 21 February 2022

Received in revised form: 26 March 2022

Accepted: 10 April 2022

Available online: 16 May 2022


JEL Classification: F21, G11, G34, M14

Pages: 832–847


Sergei B. ZAINULLIN Peoples' Friendship University of Russia (RUDN University), Moscow, Russian Federation


Ol'ga A. ZAINULLINA Moscow University for Industry and Finance "Synergy" (Synergy University), Moscow, Russian Federation


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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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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Vol. 20, Iss. 5
May 2024