Sustainability-related disclosure rules and financial market indicators: Searching for interconnections in developed and developing countries

• DOI: 10.21511/imfi.20(3).2023.16
• Publication Date: 2023-09-01T13:14:42Z
• Authors: Inna Makarenko; Anna Vorontsova; Larysa Sergiienko; Iryna Hrabchuk; Mykola Gorodysky
• Keywords: Market capitalization

In today’s fast-paced business environment, integrating sustainability into financial decision-making has been a key driver of change. As stakeholders increasingly demand greater corporate transparency and accountability, regulatory bodies have stepped in to ensure that reporting is standardized robust. This paper aims establish the relationship between sustainability-related disclosure rules dynamic indicators market. The object study 74 countries world, which are grouped developed developing countries. time period 2021, for stock market capitalization – 2020, as most recent years with available data. research methods normality tests (Shapiro-Wilk Shapiro-Francia test), comparison (Student’s t-test Mann-Whitney U test, regression analysis dummy variables), linear non-linear correlation (logarithmic, polynomial). results obtained confirmed higher than ones. At same time, countries, growth such requirements affects increase price volatility, capitalization, foreign direct portfolio investments. For there also an investments volume trading. Recognizing these trends can benefit both regulators participants encourage formation transparent efficient market, thereby mitigating problems associated information asymmetry.