Quality assessment of disclosure of social indicators in non-financial reporting of Russian companies

In recent years, much attention has been paid to the disclosed information about the company in financial reporting in Russia. This study analyzes the disclosure of information on gender equality policies in non-financial reporting of Russian companies. Its relevance is explained by society's demand for active participation of the company in solving social problems and improving corporate management in terms of corporate social policy. The aim of the study was to identify the main trends in the disclosure of the results of the company's actions in the field of gender equality based on the analysis for its non-financial reporting and assess the possibility of assessing the quality of corporate company's social policy. For its implementation the selective analysis of non-financial reporting of the largest companies was carried out based on the ESG ranking of Russian companies for 2023, prepared by the RAEX rating group. The results allowed compiling a list of disclosed gender indicators, highlight the most important ones, divide the list into thematic groups and identify a number of bottlenecks in the disclosure of information on the company's gender policy. The study found that many companies disclose information on the identified topic groups. However, a large number of different indicators and the lack of a clear methodology for their disclosure make it difficult to assess the quality and effectiveness of the company's social policy with regard to the achievement of existing social development goals. The findings of the study demonstrate that it is necessary to develop uniform recommendations for disclosure of gender-specific indicators, both in terms of the list of indicators and the methodology for their assessment.

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