Ivanovo, Russian Federation
A review of theoretical concepts related to the sustainable development of enterprises and companies is presented. The concept of sustainable development and ESG business transformation is considered in conjunction with the concepts of the life cycle of an organization, the social contract, the theory of systems and the trend towards synchronization of processes, the theory of corporate (organizational) sustainability, the theory of risk management and the concept of acceptable risk, the concept of social responsibility of business / corporate social responsibility. The role of the Government of Russia, the Bank of Russia, the state corporation VEB.RF, the Russian Union of Industrialists and Entrepreneurs in the development of ESG transformation of Russian companies, and the role of the INFRAGRIN platform, School of Management "Skolkovo" were noted. The characteristics of the sustainable development financing market in Russia and the types of bonds represented on it are given. The industry aspect of sustainable development and the ESG agenda is disclosed in documents of the Government of the Russian Federation, conducted company ratings and management competitions. The development of the methodological basis for compiling ESG ratings and ESG rankings of companies is considered. Based on data from the Expert rating agency for April 2023 and January 2024, a comparative analysis of ESG ratings and rankings of Russian companies by industry and sub-industry was made. Companies included in different rating ranges A, B, C, ratings and rankings E, S, G for top 10 companies were analyzed and the significance of each component was determined. Approaches to the openness of company information related to compliance with international standards are outlined. The factors that stimulate ESG investing, according to international research, are reflected. The main directions of activity of Russian companies in the implementation of E, S G-aspects are revealed. The impact of companies' ESG agenda on changes in the corporate governance system is shown.
ESG factors, ESG business transformation, responsible investment, Bank of Russia, VEB, RSPP, INFRAGRIN platform, rating agencies, ESG ratings and ESG rankings of companies, methodology for compiling ESG ratings, E, S G aspects of activity companies.
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