Abstract
The scientific article examines historical aspects, the concept of ESG, the most important issues of the trajectory of development of reporting of companies and organizations in order to disclose ESG information in the context of the implementation of sustainable development policies. The high relevance of this problem and the degree of its development in the world and in Russia are substantiated. An analysis of the prerequisites for the creation of unified global standards for non-financial reporting (NF) and the initiatives already implemented has been carried out. The article highlights the desire for sustainable development around the world, explores the financial benefits of preparing non-financial reporting, also explores the possible prospects for sustainable development and the problems that users of non-financial reporting (NF) will have to face and the role of independent auditors in detailed disclosure and confirmation of the degree of reliability of indicators , information in non-financial reporting.
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