%0 Journal Article %T DISCLOSURE OF RISK INFORMATION IN CORPORATE FINANCIAL REPORTS: GLOBAL TRENDS AND RUSSIAN SPECIFIC FEATURES %A Dombrovskaya, E.N. %K risk disclosure, corporate reporting, IFRS, ISSB, IFRS S1, IFRS S2, FSBU, ESG risks, non-financial risks %J Russian Journal of Management %D 2026 %N 14 %P 15 %I Publishing Center RIOR