DOI: 10.33917/es-2.168.2020.89-95

As a part of the corporate transparency study, public annual non-financial reports of companies for 2018 (integrated reports, traditional annual reports, environmental reports, social reports, sustainable development reports, corporate social responsibility reports, etc.) are examined. The sample includes companies from the Expert-600 rating, as well as companies listed on the Moscow and foreign exchanges (LSE, NYSE, NASDAQ HKEX, Euronext NV, DeutscheBörseGroup); backbone companies of the Russian Federation; state corporations and the companies they control with revenues of at least 3 billion rubles. 1,192 companies were inspected in 2019. Every year professional audit on conformity of the study with the stated methodology is conducted. The permanent auditor of the study is Nexia Pacioli audit company

DOI: 10.33917/es-5.163.2019.108-113

Corporate transparency research is being conducted by the Russian Regional Integrated Reporting Network (RRS) since 2013 and is a public initiative of the professional community. The research objectives include: forming an idea of the state and dynamics of corporate transparency of the largest Russian companies, identifying best practices of corporate transparency, such as disclosing information through public reporting mechanisms, compiling a rating and sub-ratings of corporate transparency. More detailed information on the methodology is presented in the Regulation on the study “Corporate transparency of the largest Russian companies” [1].

The present review of corporate transparency of Russian system-building companies is based on results of the annual national research of Russian companies’ corporate transparency prepared by the Russian regional network. This research is carried out since 2013 in order to examine the reporting quality of the largest Russian companies, to identify and to propagate best practices of corporate transparency, to make a rating and sub-ratings of corporate reporting.