Development of Sustainable Corporate Governance and in the Russian Oil and Gas Sector
( Pp. 66-72)

The study is aimed at identifying and systematizing trends and problems in the development of sustainable corporate governance, including the implementation of the ESG agenda by Russian oil and gas companies in the face of escalating geopolitical tensions and external restrictions. A content analysis of international soft regulation documents, standards and recommendations of international organizations and rating agencies, as well as integrated (non-financial) reporting of Russian companies in the oil and gas sector was carried out. The market significance of financial and non-financial reporting in the current difficult conditions is compared. The problems of comparability and adequacy of non-financial reporting, its correlation with the market result are revealed. The current trends in sustainable corporate governance and the implementation of the ESG agenda in the oil and gas sector are shown.

Petrova A. V. Development of Sustainable Corporate Governance and in the Russian Oil and Gas Sector // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 4. P. 66-72. (in Russ.) EDN: ULGJGC

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ESG, sustainable development, ESG, sustainable management, corporate governance, oil production, gas production..