The article examines the key issues of the trajectory of the development of the reporting of economic entities in order to disclose ESG information in the context of the implementation of the sustainable development policy. The high urgency of this problem and the degree of its elaboration have been substantiated. The prerequisites for the creation of unified global standards for non-financial reporting and the initiatives already implemented are analyzed. Recommendations are formulated for the further development of the policy of disclosing non-financial information for various types of economic entities in Russian practice.

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