THE IMPACT OF ESG INDICATORS ON ACCOUNTING AND REPORTING

The article is devoted to the study of the influence of ESG indicators (Environmental, Social and Governance) on accounting and corporate reporting. The relevance of the topic is due to the growing demands of investors, regulators and society for transparency and sustainability of business, as well as the problems of insufficient methodological elaboration and the complexity of integrating ESG indicators into the Russian accounting and reporting system. The purpose of the study is to identify the transformation of accounting processes and reporting under the influence of ESG factors, as well as problems and prospects for their integration into Russian practice. The work used methods of analysis and synthesis, comparative analysis of international and domestic standards for disclosure of non-financial information, statistical and empirical analysis of publications, regulations and company reports. The research material included international standards GRI, SASB, ISSB, national recommendations of the Bank of Russia, as well as statistical and analytical data on the dissemination of ESG reporting. The results of the study showed that ESG indicators expand the subject of accounting, including intangible, social and environmental resources, and contribute to the formation of integrated reporting combining financial and non-financial data. International standards ensure high comparability and informativeness, while Russian practice is at the stage of formation and standardization. The implementation of ESG factors requires the development of verification, audit mechanisms and the training of specialists with relevant competences. The ESG agenda transforms accounting from fixing financial indicators to a systematic assessment of the company’s sustainability. The practical significance of the study lies in recommendations on the adaptation of accounting procedures and the formation of comprehensive corporate reporting, which increases the confidence of stakeholders and the effectiveness of management decisions.

ESG indicators, accounting, financial reporting, non-financial reporting, integrated reporting, sustainable development, information disclosure, risk management, transparency of reporting, sustainability reporting, reporting standards, impact on accounting

Gugkaeva S. S. The impact of ESG indicators on accounting and reporting. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;4(73):114—119. DOI: 10.25683/VOLBI.2025.73.1440.