Development of an Internal Corporate Regulation for the Formation of Sustainable Development Reporting
https://doi.org/10.26794/2408-9303-2025-12-5-92-102
Abstract
Relevance. This article focuses on the pressing issue of developing an internal corporate regulation for the preparation of accounting and analytical data required for generating sustainability reports. The study examines current international reporting standards (such as GRI, TCFD, and SASB) and indentifies difficulties related to the integration of data across diverse accounting systems. The primary objective of the research is to justify the significance of establishing a regulation capable of ensuring consistency in report preparation, eliminating inconsistencies in data, and improving the overall quality of the provided information. Methodologically, the study draws on thorough examination of existing reporting practices, knowledge derived from the international experience, and consideration of distinctive features inherent to the Russian context. Findings suggest practical guidelines for implementing a regulation designed to enhance data coherence, reduce ambiguity in indicator interpretation, and increase stakeholder trust in generated reports.
Results. Key outcomes include recommendations to adopt a standardised procedure for report preparation, thereby enhancing precision and comprehensiveness of collected data, as well as strengthening credibility among investors, regulators, and broader audiences.
About the Author
K. V. Guryev
Rostov State University of Economics (RSUE)
Russian Federation
Russian Federation
Kirill V. Guryev — Postgraduate Student of the Department of Accounting.
Rostov-on-Don
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Review
For citations:
Guryev K.V. Development of an Internal Corporate Regulation for the Formation of Sustainable Development Reporting. Accounting. Analysis. Auditing. 2025;12(5):92-102. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-5-92-102
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