Corporate Sustainability: Uneven ESG Maturity and Disclosure in Russia | Sciact

Corporate Sustainability: Uneven ESG Maturity and Disclosure in Russia Научная публикация

Журнал

Corporate Social Responsibility and Environmental Management
ISSN: 1535-3958 , E-ISSN: 1535-3966

Вых. Данные

Год: 2026, Номер статьи : 70617, Страниц : 23 DOI: 10.1002/csr.70617

Ключевые слова

corporate sustainability; disclosure breadth; ESG disclosure; firm size; nonfinancial reporting; sectoral effects

Авторы

Kuzmin Evgeny ¹ , Guzalbegim Rakhimova ^2,3 , Nasirova Hatidje ² , Namozov Jasurbek ²

Организации

1	Institute of Economics of the Ural Branch of the Russian Academy of Sciences
2	“Tashkent Institute of Irrigation and Agricultural Mechanization Engineers” National Research University
3	Diplomat University

Информация о финансировании (1)

Министерство науки и высшего образования РФ

0327-2024-0010

Sustainability has become central to corporate strategy, yet firms still differ markedly in the breadth and maturity of ESG disclosure. This study examines what explains variation in ESG disclosure breadth across large Russian firms in the 2022 reporting period. Using an open dataset of 109 companies and publicly available nonfinancial reports, we assess aggregate and pillar-specific disclosure patterns across environmental, social, and governance dimensions. The analysis combines descriptive benchmarking, firm-level case interpretation, and regression modeling controlling for headcount, revenue, and sector. The results show pronounced unevenness in ESG maturity and transparency. Organizational scale, measured by employee headcount, is the most consistent predictor of disclosure breadth, whereas revenue is not significant and sector effects are generally weak, except for limited governance-related differences. The findings suggest that ESG institutionalization in Russia is driven more by internal organizational capacity than by sectoral pressures alone. The study highlights persistent disclosure gaps and points to the need for targeted support instruments.

Kuzmin E. , Guzalbegim R. , Nasirova H. , Namozov J.
Corporate Sustainability: Uneven ESG Maturity and Disclosure in Russia
Corporate Social Responsibility and Environmental Management. 2026. 70617 :1-23. DOI: 10.1002/csr.70617 WOS Scopus OpenAlex

Опубликована online:

21 апр. 2026 г.

≡ Web of science:	WOS:001745025400001
≡ Scopus:	2-s2.0-105036265792
≡ OpenAlex:	W7155085040