Risks of forming ESG information in corporate reporting: Russian and international experience

Marina Gordova

doi:10.29039/2409-6024-2026-14-6-391-402

VAK Russia 5.2.1 UDC 336 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 657

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RISKS OF FORMING ESG INFORMATION IN CORPORATE REPORTING: RUSSIAN AND INTERNATIONAL EXPERIENCE Risks of forming ESG information in corporate reporting: Russian and international experience

АА Аа

Published in Russian Journal of Management · Volume 14, Issue 6 · Pages 391–402 · Rubric: International management

DOI: https://doi.org/10.29039/2409-6024-2026-14-6-391-402

Received: 16.07.2026 Accepted: 16.07.2026 Published: 23.07.2026

Authors

Marina Gordova

Academic degree: candidate of economic sciences

Financial University under the Government of the Russian Federation docent · Department of audit and corporate reporting · Russian Federation · Москва

ABSTRACT

The article systematizes the risks associated with the formation of ESG information in corporate reporting arising from methodological inconsistency, errors in determining the reporting scope, the use of estimated and calculated data, deficiencies in information systems and internal control, as well as manifestations of greenwashing, greenhushing, and selective disclosure. Based on a comparison of Russian and international experience, the article substantiates approaches to mitigating these risks, including the harmonization of methodologies, the development of accounting and control procedures, enhanced data traceability, and the application of a risk-based approach to the assurance of ESG information.

KEYWORDS

ESG information, corporate reporting, sustainable development, internal control, greenwashing, greenhushing

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Gordova M. A. Risks of forming ESG information in corporate reporting: Russian and international experience // Russian Journal of Management. 2026. no. 6. pp. 391-402. DOI: https://doi.org/10.29039/2409-6024-2026-14-6-391-402. (Date of access 28.09.2026).

MLA

Marina Gordova. "Risks of forming ESG information in corporate reporting: Russian and international experience." Russian Journal of Management 14.6 (2026): 391-402. DOI: https://doi.org/10.29039/2409-6024-2026-14-6-391-402.

APA

Gordova M. A. (2026). Risks of forming ESG information in corporate reporting: Russian and international experience. Russian Journal of Management, 14(6), 391-402. https://doi.org/10.29039/2409-6024-2026-14-6-391-402

Chicago

Marina Gordova. "Risks of forming ESG information in corporate reporting: Russian and international experience." Russian Journal of Management 14, no. 6 (2026): 391-402. https://doi.org/10.29039/2409-6024-2026-14-6-391-402.

WIKI

{{cite journal | author = Gordova M. A. | title = Risks of forming ESG information in corporate reporting: Russian and international experience | journal = Russian Journal of Management | year = 2026 | volume = 14 | issue = 6 | pages = 391-402 | doi = 10.29039/2409-6024-2026-14-6-391-402 }}

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RISKS OF FORMING ESG INFORMATION IN CORPORATE REPORTING: RUSSIAN AND INTERNATIONAL EXPERIENCE Risks of forming ESG information in corporate reporting: Russian and international experience

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