Certain aspects of legal support of ESG-strategy at the enterprise

The article is devoted to disclosing, from the legal point of view, the peculiarities of implementation and application of an ESG strategy at an enterprise through local acts of the enterprise. Today’s reality for Ukraine is the forced need to live and develop under the influence of destabilizing factors. A global trend that is designed, among other things, to counteract destabilizing factors is the comprehensive implementation of sustainable development goals. A practical reflection of the implementation of such goals at the level of an individual business entity is an ESG strategy, through the implementation of which a domestic business entity will not only be able to ensure its compliance with the relevant state policy, but will also potentially be able to build a system of counteracting destabilizing factors. In addition, the implementation of an ESG strategy can contribute to the post-war recovery of Ukraine. One of the goals that can be implemented in the short term is Goal 7, Renewable Energy. Decarbonization is a partial means of solving this problem. An ESG strategy can be used to implement decarbonization processes at the enterprise level, as it contains an environmental component. In addition to the environmental component, the ESG strategy also includes economic and social components, which opens up opportunities for the implementation of almost all sustainable development goals through it. The most effective model that will contribute to the optimal provision of the legal economic order is the introduction of ESG through a combination of elements of state regulation and self-regulation, but given the overload of the state apparatus, it is still advisable to implement ESG at the level of an individual business entity through the use of self­regulation mechanisms. One of the most promising legal means for implementing and applying an ESG strategy at the level of an individual enterprise is local rulemaking. For companies that do not have a complex organizational structure, it is advisable to use a single local act - a regulation or a comprehensive company policy. For companies with a complex organizational structure, it is advisable to use such a legal structure as an internal business agreement.