Sustainability Language
Menu

Russia · guidance

Bank of Russia ESG disclosure recommendations

Information Letter IN-06-28/49 (2021)

VoluntaryApplies 2021-07-19Verified 2026-08-22

Scope

Public issuers (voluntary; de-facto expected)

Penalties

None

Last verified

2026-08-22

In plain language

What this law does

Recommendations on ESG/Dictionary termSustainability disclosuredisclosure of sustainability-related **risks, opportunities and impacts** (风险、机遇和影响) — note: explicitly tripartite, financial AND impact.Read the full definition referencing GRI/SASB/TCFD, applied via annual-report review.

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Required documents

  1. Information Letter IN-06-28/49 (2021) — recommendations on board-level ESG/Dictionary termSustainability GovernanceThe board-level structures through which sustainability is owned, overseen and enforced inside an organisation.Read the full definition and public Dictionary termNon-financial reportingNon-financial reporting is disclosure about environmental, social, governance and other matters that are not expressed solely through traditional financial statements.Read the full definition .

    Bank of Russia recommendations · instrument-level citation

  2. Information Letter IN-02-28/38 (2023) — recommendations on climate-related disclosure by issuers (TCFD-aligned); recommended metrics incl. GHG Scopes 1/2.

    Bank of Russia recommendations · instrument-level citation

Dictionary

Key terms for this law

Terms with a retained, published connection to this legal source.