This study examines the pivotal role of Supreme Audit Institutions (SAIs) in monitoring the implementation of Sustainable Development Goals (SDGs) by governments. Qualitative research method was used by synthesizing and analyzing important sources of documents from organizations such as Worldbank, United Nation; Intosai and the website of the National Supreme Audit Institution to explore the specific functions of the Supreme Audit Institution towards the goal of sustainable development.

The Article aims at the study of the evolution of stock exchanges in the movement towards sustainable development and the development of sustainable indices and practices.