Regulation of Corporate ESG Reporting according to International Standards in BRICS Countries

The article considers the problems of regulating corporate ESG reporting according to international standards in the BRICS countries. It defines the main international agreements and standards adopted on corporate ESG reporting issues, and analyzes the specifics and features of their implementation at the national legal level, as well as in the context of international cooperation. It considers the features and specifics of national legal regulation and interaction of the BRICS countries in the implementation of general principles of corporate ESG reporting in the context of the sustainable development agenda. The provisions of international and domestic national law are compared, a conclusion is made about the need to unify standards at the level of interstate cooperation of the BRICS countries, the formation of special interstate mechanisms for coordinating ESG reporting, the development of universal standards that take into account the specifics of the BRICS association.