Issues of standardization of corporate reporting on sustainable development: Russian and foreign directives and recommendations

The article contains an overview of the existing regulations for the formation of corporate reporting on sustainable development. The experience of using standards and methodological recommendations for the disclosure of non-financial information about the activities of companies is summarized. A comparative analysis of international approaches to structuring the content and format of corporate reporting, revealing the effectiveness and risks of economic, environmental and social components in the management system of business entities, is carried out. An expanded list of performance indicators for disclosure in sustainable development reporting is presented, taking into account the provisions of the regulations proposed by the Russian professional community of entrepreneurs., environmental and social components in the management system of business entities.