Corporate transparency and ESG reporting of Chinese stock companies

In the article, on the example of China, the relationship between attracting foreign investment and the information transparency of corporations is analyzed. The regulation of the provision of financial, non-financial reporting and environ- mental indicators by Chinese corporations, whose shares are quoted on the stock markets, is considered. Comparing China's experience with Russian practice, the authors give recommendations on how to eliminate the bias in corporate transparency towards greater pragmatism - from guaranteeing the rights of foreign investors to protecting national interests in priority sectors of the Russian economy.