Formation of the accounting and information model of ESG-activities of industrial enterprises disclosed in non-financial reporting

In recent years, one of the directions of the long-term strategy for the development of large industrial enterprises in Russia has been the concept of sustainable development, for the assessment of implementation where the formation of a corporate information environment, presented in the format of annual reports or non-financial reporting is a prerequisite. Currently there are no uniform requirements for the submission of annual reports and there is no complete list of mandatory topics which information should be provided in the reports. The article presents the study findings in the development of methodological approaches to the formation of the accounting and information model of ESG activities of industrial enterprises in accordance with the requirements of international and national accounting and reporting standards. Based on a retrospective analysis of the Russian practice of the information disclosure level on the implementation of the concept of sustainable development in industrial enterprises, a systematic and unified list of topics for which information should be disclosed in financial reporting is proposed, as well as an indicator hierarchy system and their coding used in the accounting and information model of ESG activities of industrial enterprises. Using the example of Gazprom PJSC, the author's ESG reporting format is presented, which is offered for use by Russian enterprises. The proposed universal accounting and information model of ESG activities of enterprises, reflected in non-financial reporting, should serve as a basis for further development of the formation system and external verification of ESG reporting, expansion of its functionality and integration with international standards of formation, as well as for final ESG assessment and creation of a unified information environment of the ESG landscape of the financial management system of enterprises.

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