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This article considers social reporting as a new phenomenon for Russian companies. The relevance of the topic is determined by the growing interest in environmental and social activities of companies from stakeholders and at the level of government initiatives. Russian business representatives are aware of the importance of presenting non-financial information, but only some of them publish social reporting now. This is due to a lack of understanding of the methodology, the complexity of the quality criteria for the report, and the laborious process of forming. Therefore, questions of existing standards and techniques, as well as the assessment of the report’s impact on the investment attractiveness of the company are particularly important. In this research paper, the trends in the influence of information on potential investors are identified. The authors propose a reporting methodology based on GRI for companies planning to switch to non-financial reporting.

The article discusses modern HR technologies in the labor market, especially in the hotel sector, as well as innovative approaches to working with students and the work of talent management technologies.

Fitness centers are currently successfully implementing the population's request for preventive care. The aim of the study is to analyze the resources of a fitness center from the point of view of competitive stability in the health services industry. For this purpose, a structured expert interview (n=38) has been used. The concept of D. Barney was used to assess the resource state. The results and conclusions demonstrate that almost all resources are interchangeable, with the exception of human resources (the organization has a large number of employees who have been working in the company for a long time) and customer databases. The state of human resources is the most complex in the fitness industry as they are both unique, rare and valuable according to Barney's classification.

This article discusses the materials and requirements required to register individual entrepreneurs in China and Russia. Based on a study of registered individual entrepreneurs, the requirements for registering individual entrepreneurs in China and Russia are compared, and the similarities and differences in registered individual entrepreneurs between China and Russia are analyzed.