Non-financial reporting and responsible investing

The textbook focuses on non-financial reporting and responsible investment practices in the context of sustainable development. It examines international information disclosure standards, ESG assessment methods, regulatory initiatives, and procedures for verifying and auditing non-financial data. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of educational programs in management, economics and related fields, and can also be used in courses on corporate social responsibility, sustainable business development and ESG transformation.