Scope
Public issuers (voluntary; de-facto expected)
Russia · guidance
Bank of Russia ESG disclosure recommendations
Information Letter IN-06-28/49 (2021)
VoluntaryApplies 2021-07-19
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
Recommendations on ESG/sustainability disclosure referencing GRI/SASB/TCFD, applied via annual-report review.
Core obligations
Voluntary ESG disclosure in annual reports
Dictionary
Terms defined in this law
- Mandatory sustainability disclosure proposals (MinEco draft law) stalled; regime remains **recommendatory**.Bank of Russia recommendations
- Information Letter IN-06-28/49 (2021)Bank of Russia recommendations
- Information Letter IN-02-28/38 (2023)Bank of Russia recommendations
- MOEX / RSPP ESG indexesBank of Russia recommendations
Claims
Claims connected to this source
Reviewed claim links will appear here.