Russian Federation
UDC 338.24
UDC 658.5
The article analyzes the process of institutionalization of sustainable development principles through the system of international standards over the period 2015–2025. It examines the evolution of non-financial reporting requirements: from the adoption of the UN SDGs and the Paris Agreement (2015) to the publication of standards IFRS S1 and S2 by the International Sustainability Standards Board (ISSB) on June 26, 2023. Special attention is paid to the transition from voluntary recom-mendations to mandatory information disclosure norms in the EU, USA, and Asia.
ESG, international standards, sustainable development, ISSB, IFRS S1, IFRS S2, non-financial re-porting, corporate sustainability, institutionalization
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