Abstract
With the evolution of sustainable development and the spread of its principles to the financial sector, non-financial disclosures have gained particular importance. The author investigates the role of stock exchanges and ESG accounting standards in promoting the concept of ESG disclosures. For this purpose, the article examines the activities of stock exchanges, the growth rates of their supporters, and analyses the evolution of accounting standards. The author concludes that corporations’ interest in non-financial data dis-closure is growing, and stock exchanges and accounting standards may have substantial potential to influence companies’ non-financial disclosure activities.
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