New research: Legal Regulation of Public Non-Financial Reporting in Foreign Countries
The issues of sustainable development, environmental corporate social responsibility are increasingly reflected in the agenda of international fora and national development strategies.
However, the implementation of such strategies and achievement of the indicators set eventually depend on the actions of particular companies. In this regard, states, as well as international governmental and non-governmental organizations, are actively developing standards on public non-financial reporting, which, depending on jurisdiction, may be mandatory or voluntary. Moreover, the submission of such reports may often be a criterion for obtaining certain benefits or a condition for the listing of securities at the stock exchange.
The International and Comparative Law Research Center in its analytical note analyzes how the four BRICS countries (Brazil, India, China, and the RSA), as well as the USA, the EU, and Germany in particular approach the regulation of public non-financial reporting.
The International and Comparative Law Research Center expresses its gratitude to Marat Abzalov, Daria Bulaeva, Maxim Gubarev, Bharti Lamba, Carlos Noronha, Jose Mauricio Pacheco Jr., and Aleksey Petrenko who took part as experts in this research.
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Areas of professional expertise: Education In 2008, Aleksei graduated from the IKBFU (Kaliningrad). In 2013, he obtained an LL.M. degree with a specialization in international law from the University of Göttingen (Germany). He also completed an exchange semester at the University of Kiel (Germany). In 2024, the degree of Doctor of Law (Dr. jur.) was awarded following the defence of the dissertation at the University of Göttingen. The dissertation was written in the field of international law (“The Right to Regulate in International Economic Law: Towards a General Theory with Lessons from the GATS” In 2016, Aleksei received the “International Law in the 21st Century” Award from the ICLRC. The previous year, the Society of International Economic Law highly commended his paper on WTO law in an essay competition on international economic law. Professional Experience From 2016 to 2017, Aleksei worked as a research assistant at the Institute of International and European Law at the University of Göttingen. Later, Aleksei joined the WTO Expertise Center in Moscow, where he handled inter-State trade disputes from 2017 to 2019. He was a member of the litigation team that achieved the first win in a WTO dispute initiated by Russia. Aleksei participated in over ten inter-State disputes, including panel and Appellate Body proceedings, representing complainants, respondents and third parties. He also took part in WTO committee meetings and conducted practical seminars on trade law for representatives of government agencies and large businesses. Aleksei has developed and taught law courses at three universities in both Russian and English. In 2022, he joined the School of International Law at the Faculty of Law of the Higher School of Economics (Moscow) as an Associate Professor, where he teaches subjects related to public international law. Before joining the ICLRC, Aleksei worked with the Center as an expert, and in 2020, he officially became part of the team, focusing on issues linked to public international law.