Analysis of Social Responsibility Priorities in Non-Financial Reporting of Russian Companies

In the context of the global transition to sustainable development and the increasing demands of stakeholders for corporate transparency, the analysis of non-financial reporting is becoming particularly relevant as a tool for assessing real business priorities in the field of social responsibility. Such a study is becoming especially significant for Russian practice, where CSR standardization processes are in the process of active formation. The purpose of this study is to identify key trends and structural features of corporate social responsibility of Russian companies based on a content analysis of their non-financial reporting. The paper uses a quantitative method for analyzing mentions of 12 CSR categories in the non-financial reports of 13 largest companies in various sectors of the economy for 2023, supplemented by statistical data processing. The dominance of internal social programs over external initiatives has been established. Significant industry differences have been found: in the resource sector, the share of mentions of employees reaches 68.2%, while state corporations demonstrate a more balanced structure of social investments. Correlation analysis has revealed stable relationships between conceptually similar areas of CSR, which indicates the formation of systemic approaches. Of particular importance is the revealed high variability of indicators, reflecting the lack of uniform standards in the practice of social information disclosure.