Master class "Formation of information about ESG indicators in non-financial statements of the company. Audit procedures for checking non-financial statements"

On November 15, the basic Department of Financial and Economic Expertise, together with the Association of auditors "Sodruzhestvo", organized a master class "Formation of information on ESG indicators in non-financial statements of the company. Audit procedures for checking non-financial statements". 

During the event, the head of the School of Scientific Development and COE of the Institute of Oil and Gas Business, Associate Professor of the Department of Corporate Finance and Accounting Technologies, Ph.D. Khalikova Elvira Anvarovna told students about the prospects that ESG opens up in the development of a modern company and tools for checking non-financial reporting for compliance with ESG indicators. 

Among the participants were students of economic profiles from various universities, such as MGIMO, Moscow State University, HSE, VZFI, Financial University, etc. 

Following the results of the master class, students were invited to take part in an essay contest. The best works will be awarded with diplomas of the winners, and all participants will receive certificates that will be useful for the student portfolio. Anyone can write an essay. Questions about the competition can be clarified with Elena Andreevna Frantseva: student-aas@mail.ru

Essay topics:

1. Information transparency of non-financial reporting of Russian public companies within the framework of compliance with the ESG agenda or the principles of sustainable development.
2. International standards and non-financial reporting systems, problems of their adaptation to Russian accounting practice.
3. Development of a universal (basic) system of ESG indicators for Russian companies that are required to be disclosed in non-financial reporting (block "environmental indicators").
4. Development of a universal (basic) system of ESG indicators for Russian companies that are required to be disclosed in non-financial reporting (block "social indicators").
5. Development of a universal (basic) system of ESG indicators for Russian companies that are required to be disclosed in non-financial reporting (block "corporate governance").
6. Standardization and regulation of the process of preparation and formation of non-financial statements in Russian companies.
7. Reporting in XBRL format: regulation and rules of its formation for commercial.
8. Methodology for auditing non-financial statements and auditing standards.
9. Environmental audit: regulatory and auditing standards.
10. Corporate social responsibility audit: regulatory and auditing standards.

The deadline for submitting the essay is January 15, 2023: student-aas@mail.ru