title: The participation of Russian companies in the implementation of the ESG agenda: Social and corporate aspects in the context of non-financial reporting
metadata.name: dc.contributor.author
metadata.value: Soboleva, Genrietta V.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Zuga, Ekaterina I.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-02-07T11:59:01Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-02-07T11:59:01Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Soboleva, G. V. and Zuga, E. I. (2022) ‘The participation of Russian companies in the implementation of the ESG agenda: Social and corporate aspects in the context of non-financial reporting’, St Petersburg University Journal of Economic Studies, 38 (3), pp. 365–384. https://doi.org/10.21638/spbu05.2022.302 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu05.2022.302
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/38990
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Participants in economic processes should be involved in work to achieve Sustainable Development
  Goals. Companies should align their business strategies with global priorities. Business
  assesses market participants’ progress toward achieving the SDGs through long-term
  strategies based on ESG principles and requires disclosure of this information. In the past, the
  ESG approach to investing was based on ethical considerations. Today, ESG materiality, impact
  on future corporate capitalization, and ability to deliver better risk-adjusted performance
  predominate. Insufficient participation in such processes can create risks for companies in accessing
  investment funds. Non-financial reporting plays an important role in informing investors
  about companies’ success in implementing ESG principles. Our study is devoted to one of
  the issues on the ESG agenda, namely the achievement of goal number 5. Factors that evaluate
  a company’s performance in relation to the studied goal are included in the social and corporate
  block of ESG ratings. The paper formulated a hypothesis about the insufficient activity of
  Russian companies in implementing the ESG strategy for Goal 5. The disclosure of information in non-financial reporting was analysed, for which a statistical analysis based on panel
  data was performed and key indicators were identified. The results obtained were compared
  with the rating agencies’ requirements for information disclosure and with statistical data. For
  the key indicators, additional analysis was performed based on panel data from independent
  sources. The results of the study show that only market leaders have an effective sustainable
  development strategy and provide high-quality information in non-financial reporting.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Volume 38; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: non-financial reporting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: sustainable development
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: gender policy
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: corporate governance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: social responsibility
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The participation of Russian companies in the implementation of the ESG agenda: Social and corporate aspects in the context of non-financial reporting
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 02.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/38990/1/02.pdf
resources.format: Adobe PDF
resources.size: 741,78 kB