Abstract
The article is devoted to solving a number of issues related to the procedure for disclosure of information regarding the environmental, social and managerial components of the strategic development of business entities for the purposes of ESG-rating of Russian companies according to integrated corporate reporting. The review of foreign and domestic methodological recommendations and special publications on the formation of the content of corporate reporting on sustainable development is presented. Methodological approaches and regulations for the preparation of reporting sections containing ESG information necessary to determine the rating of companies are described, which ensures an increase in their investment attractiveness, eliminates the asymmetry of disclosure of results and forecasts of business development in relation to various groups of interested users.
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