РОССИЙСКАЯ ПРАКТИКА РЕАЛИЗАЦИИ КОНЦЕПЦИИ УСТОЙЧИВОГО РАЗВИТИЯ В УСЛОВИЯХ ESG-ТРАНСФОРМАЦИИ СОВРЕМЕННОГО БИЗНЕСА

Abstract:
The purpose of the article is to study the theoretical and practical aspects of the implementation of the concept of sustainable development in business in the context of ESG transformation (transformation of environmental, social and managerial components of business responsibility) in the Russian context. The methods of analysis and synthesis, the method of comparison, etc. are used as methods in the presented study. The article analyzes the theoretical and applied aspects of the implementation of the concept of sustainable development of the Russian ESG sector in the context of the transformation of environmental, social and corporate responsibility of business. An overview of the key trends in the development of ESG in Russia is given, among which are the digitalization and technologization of the ESG segment through the introduction of artificial intelligence tools; the transition to simpler local formats and a more adaptive reporting structure; the development of national statistical tools — the ESG index and rating; the transformation of the ESG infrastructure to the Russian context. National specifics determine Russia’s own path of ESG transformation, which today remains a strategic guideline for the state, business and society, directing forces and resources towards sustainable, responsible and long-term development in order to maintain a balance between economic growth and conservation of natural resources.