This article continues a series of publications on the issues of accounting, analysis and assessment of the corporate social responsibility in a rapidly changing environment when society and business face new challenges. The authors provide methodological solutions to the problem of studying the social responsibility of Russian public companies based on the analysis of data disclosed in their financial and non-financial statements. The research uses abduction methods; logical analysis; logical content analysis of financial and non-financial reporting standards in terms of requirements for disclosure of social aspects; expert analysis of social reporting of Russian companies; linguistic analysis in order to identify the practice of using certain terms and concepts in the financial and non-financial reporting. The analysis of corporate reporting standards made it possible to propose a new model for analyzing disclosures in the field of corporate social responsibility. The authors reveal the most important issues of the corporate social responsibility by assessing the trends in the social sphere, identifying opportunities and threats for its further development connected with the evolution of society, economy and ecology, ongoing digitalization processes. Procedures of researching business social responsibility are developed and fully described. The documentary base of the research includes International Financial Reporting Standards, Sustainable Development Reporting Standards, Basic Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP) as well as financial and non-financial reports of Russian companies operating in production industries. The results of the research are the proposals to apply the multi-stage approach, which makes it possible to assess the social responsibility of certain economic entities through the prism of global tasks the country and the world community face with. The analysis of the complex problems of business and civilization allows us to identify five top problems in the light of which the social responsibility of large companies should be assessed, as well as to build a logical connection between these top problems and the key topics of disclosures in corporate reports.

The article is dedicated to the study of the tax aspect of supporting the implementation of best available technologies (BAT) in Russia. The authors compare domestic and foreign experience of using environmental protection tools to support sustainable development and implementation of innovative technologies. The article provides arguments in favor of using fiscal instruments to support BAT and sustainable development goals and draws some conclusions based on the results of the recent application of fiscal instruments for environmental protection and sustainable development. The “multiple win” hypothesis is used to justify the application of fiscal instruments for environmental protection, in particular the need for a broader approach to the analysis of multifactor impact of corrective taxes on various socioeconomic indicators. It is assumed that a modern fiscal scheme for supporting BAT should serve broad purposes, relying not only on the methods to reduce the burden on enterprises implementing innovations. The authors propose several changes to the existing scheme of supporting BAT and fiscal payments. These changes are in line with the “multiple win” idea and should qualitatively contribute to the acceleration of the introduction of environmentally oriented innovations.

In recent decades, there has been a general trend aimed at the development and introduction of new types of reporting into the management practice. These methods were based on a different conceptual framework than financial statements, changing the perception of corporate reporting and its target orientation. There has to be streamlined the conceptual and categorical apparatus which is necessary for building a corporate reporting system. The aim of the study is to identify and systematize approaches to the definition of corporate reporting in order to determine the role and place of various types of statements in the corporate reporting system. There were used bibliometric analysis, general scientific methods of cognition, such as analysis, synthesis, generalization, abstraction, and a systematic approach. There were established the dynamics of scientific publications based on the bibliometric analysis which had been posting on the eLibrary. Ru platform for the period 2000–2021 by the keyword “corporate reporting”. Approaches to the definition of the term “corporate reporting” are generalized and systematized, based on the target of corporate reporting, the composition of the components included in the corporate reporting system. There were identified factors influencing the transformation of the corporate reporting concept and considered its possible formats. The definition of corporate reporting was clarified based on the main essential characteristics of reporting. It is proposed to conduct further scientific research and discussions to develop a common approach to the definition of the term “corporate reporting”, as well as to the definitions of other types of reporting included in the corporate reporting system with the intention of development of its institution in Russia.

The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information requirements of stakeholders and, as a consequence, to the contents of companies’ reporting. In order to achieve the business goals interested parties need reports that systematically reflects the creation of company value through the complex interconnection of strategy, organizational management, operating, financial and investment activities, as well as the risk environment. Integrated reporting is capable of providing such information, combining financial and non-financial information about the company’s strategy, its achievements and management style. The main purpose of the IR is to summarize retrospective and prospective data demonstrating the process of value creation. The research reveals the problem of the lack of common understanding what IR is and the very idea of generating IR, along with the identity of the concepts of “integrated reporting” and “integrated report”, which does not comply with the International Standard for Integrated Reporting. The results of the research make it possible to determine the place of each type of report in the reporting composition and prove that the published integrated reports of Russian companies are actually integrated reporting, as they include consolidated financial statements and an integrated report, which meets the requirements of the International Integrated Reporting Standard.

The availability and quality of the labor force are considered as ones of the main aspects of labor market regulation, its parameters largely depend on the growth rate of the economy and the growth of people’s well-being. The goal of the research is to identify the patterns of the labor market development of the post-Soviet countries based on the analysis of retrospective time series. These general scientific methods as historical and comparison, as well as statistical tools were used for that goal achievement. The application of a set of scientific methods to the main indicators of the labor market of post-Soviet countries revealed the following patterns: The huge increase in the number of people employed in the national economy which occurred before 1991, had been interrupted by the transformation of economies. As a result, a few Central Asian countries only were able to maintain the growth due to the high fertility and low mortality. Also, the unemployment rate showed low values at the initial stage of the development of the economic systems in the post-Soviet countries. In spite of that, in the 2000s its average value in the aggregate was significantly higher than the global average, as well as due to the lack of decent work in some countries of the post-Soviet space, there was a significant emigration which indicates the need to revise the economic policies of these republics. The obtained results and methodological approaches will be useful to researchers in the field of the labor market in the countries of the post- Soviet space, as well as specialists of the Ministry of Labor and Social Protection of the Russian Federation to formulate policies on the labor migration from the former Soviet republics.

The paper aim is to study the impact of corporate governance attributes on the internal audit effectiveness. The relevance of the issues is due to the need to improve the provisions of the legislative framework on corporate governance, including the composition of the board of directors in companies with state participation. In the scientific research process of the problem, exploratory factor analysis and multiple linear regression analysis were used as statistical tools. The data is obtained from the reporting system published by 34 companies with state participation in Vietnam. As a result, several solutions have been proposed to build an effective corporate governance system in companies with state participation. It is approved that the government’s interference through its representatives on the board of directors and maintaining a high ownership concentration have a negative impact on the activities of internal audit, especially if these representatives are civil servants holding various positions in executive authorities.