Comparative analysis of regulatory regulation of financial and non-financial corporate reporting on environmental activities of companies

Abstract

The article presents a set of issues related to the formation of data on the environmental activities of enterprises, taking into account the current Russian and international regulations. A review and comparison of the practice of using environmental information to assess the performance of companies and investment attractiveness showed the need to improve methodological approaches to disclosure of financial and non-financial information in corporate reporting, as well as the development of uniform rules and regulations for reporting containing indicators of environmental and environmental activities of economic entities. A comparative analysis of the provisions of Russian and foreign standards is given and directions for improving the regulatory framework governing the procedure for the formation of environmental financial and non-financial corporate reporting are identified.