Integrated non-financial reporting and the problems of inclusion in its environmental component in Russia

The article considers the newest direction of international standardization of corporate reporting of companies - the development of integrated non-financial reporting that reflects the impact of sustainable development principles on the value of companies. The main differences between integrated non-financial reporting and traditional financial reporting are shown. The questions arising at its introduction in Russia, and the measures taken by the government are analyzed. The problems of inclusion in the non-financial reporting of the environmental component have been identified, and possible directions for their solution have been suggested.