Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 338
UDC 336
UDC 657
The article is devoted to the assessment of the current state of requirements for the disclosure of information about risks in corporate reporting. International standards (IFRS, ISSB standards) and regulatory acts of the Russian Federation (Federal Accounting Standards, recommendations of the Bank of Russia) are considered. A comparative analysis of approaches to identifying, assessing risks, and disclosing information about them in financial and non-financial reporting is conducted. The article concludes that the conceptual foundations of risk disclosure are converging at the global and national levels. Special attention is paid to the existing problems in the field of regulatory regulation of risk disclosure and the ways to solve them.
risk disclosure, corporate reporting, IFRS, ISSB, IFRS S1, IFRS S2, FSBU, ESG risks, non-financial risks
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