Currently, one of the most pressing issues being discussed in many jurisdictions, including the Russian Federation, as well as international organizations, with the participation of the Russian Federation, is the issue of sustainable economic development. Over the years that have passed since the establishment of the UN Sustainable Development Goals, projects implemented in this direction and having the relevant title have revealed such problems as transparency of investment, targeted spending and, ultimately, green laundering. All the above-mentioned problems have become the subject of close attention of scientists and legislators all over the world, as regardless of the level of economic development and the volume of capital investments, all face the same risks and problems. Obviously, the priority approach should be the approach developed by the practice of international organizations, but we should not overlook some steps that may be useful for legal regulation at the national level. This article provides a legal analysis of the existing regulation in different jurisdictions in order to show, firstly, the already existing harmonized rules at the international level, and secondly, to outline other possible directions of development. First of all, we are talking about such a mechanism of regulation (control) as disclosure of non-financial information.