For citations:

Efimova O.V., Rozhnova O.V. The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 2. Accounting. Analysis. Auditing. 2020;7(4):6-17. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-4-6-17