Раскрытие ESG-факторов в нефинансовой отчетности российских нефтегазовых компаний
By systematizing the literature data, the author determines the range of key ESG aspects that are valuable for investors of Russian companies in the oil and gas sector. The contextual analysis allowed the assessment of how fully these aspects are realized in corporate non-financial reporting. . As a result, the author has identified key ESG factors whose realization cannot currently be considered satisfactory, and formulated the directions for improving sustainable development reporting. The results of the study can be useful to the management of Russian companies in the oil and gas sector in the course of improving the structure and content of non-financial reports.