%0 Journal Article %T Current Regulations and Disclosure Issues of Information Related to Sustainable Development in the Companies Reports %A Puchkova, S.I. %A Sotneva, Y.D. %K Financial reporting, non-financial reporting, sustainability reporting, climate-related risks, ESG risks (Environmental, social and governance risks), IFRS (International Financial Reporting Standards) %J Auditor %D 2024 %N 10 %P 6 %I INFRA-M Academic Publishing LLC.