Annotation

This article addresses the most relevant issues of non-financial reporting that ensures com-pliance with the principles of responsible entrepreneurship. The disclosure of information on com-pliance 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 decisions 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 decisions on issues of interaction with other areas of economic activity. The increasing integration of international eco-nomic cooperation in this area raises questions about the need to establish legislative requirements for Russian companies involved in the existing international trade system.