Ensuring the Reliability of Non-Financial Reporting: Organizational and Legal Aspects

<jats:p>This article addresses the most relevant issues of non-financial reporting that ensures compliance with the principles of responsible entrepreneurship. The disclosure of information on compliance with ESG principles has a significant impact on the transformation of business and other economic relations formed on this basis. Based on this information, responsible deci-sions are made on key issues of lending and investing. The article concludes that interested parties have the right to receive reliable information that allows them to make management de-cisions on issues of interaction with other areas of economic activity. The increasing integra-tion of international economic cooperation in this area raises questions about the need to es-tablish legislative requirements for Russian companies involved in the existing international trade system</jats:p>