The study is dedicated to comparative analysis of the quality procedures of non-financial information disclosure practiced by Russian companies in 2019–2024. In view of the expandin experience of ESG reporting, limitations remain in terms of comparability and trust in the metrics published within it. The objective of the study is identifying the factors that determine the quality of reporting and describing the procedures that increase evidential support and analytic decision-making usefulness for investors, creditors etc. The authors use a comparative design, document review together with structured content analysis of corporate disclosures within the period of 2019–2024, which allow for the research of corporate reporting (including both sustainability reports and integrated annual reports with ESG sections containing environmental, social and governance indicators, as well as ESG databooks / data rooms). The quality is assessed across four dimensions: consistency and completeness, verifiability and methodological transparency, the role of governance involvement in reporting processes, and external assurance through audit or independent verification. The results illustrate, that leading companies provide multi-year indicator dynamics, disclose calculation methods and restatements, assign board-level responsibility, and more often secure external assurance, while formal reports of smaller entities rely on predominantly narrative claims with limited quantitative evidence. The authors of the article conclude the requirement of standard methods for compiling non-financial data, establishing management responsibility for its accuracy, and expanding independent verification of disclosed information. The results of the study may be useful to companies, auditors, regulators, investors, and creditors involved in assessing the quality of non-financial reporting, improving its preparation procedures, and selecting mechanisms for independent verification of disclosed information.