Scope
MOEX-listed companies (voluntary)
Russia · guidance
MOEX sustainability reporting guidance
Moscow Exchange guidance + ESG indices
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
Exchange guidance on Dictionary termSustainability reportingreporting per ESRS in a dedicated section of the management report (Art. 19a/29a)Read the full definition , reinforced by RSPP/MOEX sustainability indices.
Core obligations
Dictionary termVoluntary DisclosureSustainability information published beyond legal requirements — the shrinking space that built the reporting field before mandatory regimes arrived.Read the full definition per guidance