The major objective of this study is to review trends and ways to improve the disclosure of organization activities in corporate reporting in the context of increasing stakeholders' needs. The object of study is financial and non-financial companies' reporting. The achievement of this goal included realization of following tasks: 1) to reveal the background of non-financial company reporting maintenance and to identify the stages of corporate reporting model evolution; 2) to examine and validate the process of integrated reporting concept formation and promotion at international scale as it is the main trend of corporate reporting improvement; 3) to identify and disclose problems of non-financial reporting formation and presentation; 4) to study the development of corporate reporting standardization with regard to the disclosure of non-financial information on company's activities; and 5) to assess the prevalence of non-financial reporting within Russian corporate practices. The study involves comparative analysis of the Guide to Sustainability Reporting and the International Integrated Reporting Council. According to its results, non-financial reporting, remaining voluntary, becomes common practice and evidence of a strong corporate culture.In conclusion, the article introduces the directions of non-financial reporting further development, implementation of which could expand the corporate practice of its formation throughout the world.

Subject. This article discusses the development priorities and major innovations in the sustainability reporting standards of the Global Reporting Initiative (GRI). Objectives. The article aims to reveal the essence of the most important changes made to the sustainability reporting standards in connection with their improvement, and assess the impact of innovations on the informative and analytical value of sustainability reporting. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article shows trends in the preparation of sustainability reporting, discloses the background for revising and expanding the list of sustainability reporting standards, and describes the essence of innovations introduced into the GRI Standards. Conclusions and Relevance. The main innovations in the sustainability reporting standards are related to the revision of the GRI Universal Standards, updating the Topic Standards, and the development of Sector Standards. The application of updated and expanded standards for sustainability reporting will help improve the corporate practice of disclosing information on the economic, social and environmental performance of organizations. The results obtained can contribute to the further promotion of sustainability reporting, improving the practice of its preparation, and developing a methodology for comprehensive analysis of economic entities' sustainable growth.

The article is a development of a variation of the methodology for developing a strategy for the development of an enterprise in the field of agribusiness. The strategic development line for an agribusiness enterprise is based on a detailed analysis of the external environment and a comparison of the strengths and weaknesses of the potential of the internal environment, but the emphasis in the development strategy, unified for all agribusiness enterprises in Russia, should be uniform, as the results of this work show. Many agribusiness enterprises are not able to use a development strategy, due to the fact that they have a weak internal potential that does not allow them to realize the opportunities provided to them by a favorable external environment. An agribusiness that is in a different position, in order to use all the benefits available to enterprises that use the traditional approach in forming a development strategy, must first use a comprehensive analysis. Agromarketing is singled out as the main direction aimed at strengthening and developing the internal environment of the agribusiness organization. Agromarketing, based on the principles of customer orientation, realizing all the needs and requirements of a potential consumer of agricultural products.

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