Summary
The document sets the development stages of public non-financial reporting, uncovers its purpose and contents, and specifies the issues of control and quality assessment. The concept enforcement will consist of four stages. In 2017-2018 there will be undertaking awareness raising about the concept among expert community, Russian business and society in general, necessary regulatory and methodological basis will be provided, and tools for independent evaluation of organizations’ activities will be developed. The second stage (2019-2020) among other issues implies incorporation of government-owned corporations, government-owned enterprises and public companies into the list of organizations subject to publication of non-financial reporting. The third and the fourth stages will be devoted to the enlargement of the list of organizations subject to providing non-financial reports. Thus, starting from 2023, into the list of companies obliged to publish non-financial reporting there will be included 500 largest organizations, total revenue of which corresponds the requirements of leading Russian ratings.