Application and Comparison of Non-Financial Reporting (IRMA, ASI, SBti) using Russian Companies in the Metals and Mining Sector as a Case Study, and Comparative Analysis of International Voluntary Standards Requirements

Student: Ekaterina Korobova

Faculty: Faculty of Geography and Geoinformation Technology

Educational Programme: Low Carbon Development (Master)

Year of Graduation: 2024

This study evaluates the effectiveness of applying international non-financial reporting standards (IRMA, ASI, SBTi) in Russian companies within the metallurgy and mining sector (the practical part is based on a survey of the three largest sector representatives: RUSAL, Norilsk Nickel, and Polyus). Analysis of the current state of non-financial reporting, as well as the barriers and drivers for implementing these standards, shows that their application can enhance transparency and corporate responsibility, facilitate integration into the global economy, and increase investor interest by fostering trustful and open relationships. A comparative analysis of the standards’ requirements reveals key differences and commonalities, aiding their adaptation to the Russian context. The findings can be used to improve non-financial reporting practices and sustainable development strategies in this sector.

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