Assessment of the prospects for the introduction of mandatory non-financial reporting in Russia

The need to create sustainability reports is recognized by most Russian companies. Discussions on the obligation of non-financial reporting are underway today at various levels - in the scientific community, government authorities, and industry. This study examines the positions of various scientists on this issue, as well as the prospects for the introduction of mandatory non-financial reporting from the point of view of government and industry. The methodological basis for the analysis was statistical data on non-financial indicators of Russian companies. According to the results of the study, it was found that prerequisites for mandatory non-financial reporting are being formed in the legislative field, and a regulatory framework is being developed to assess non-financial performance of companies. However, the industry’s attitude towards the introduction of mandatory non-financial reporting remains ambiguous based on various reporting standards for disclosing information on the implementation of the Sustainable Development Goals.