FORMATION OF SUSTAINABLE CORPORATE GOVERNANCE STRATEGIES IN THE CONTEXT OF ESG APPROACHES AND SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF BUSINESS

The article is devoted to the study of the formation of sustainable corporate governance strategies in the context of the integration of ESG approaches (environmental, social and governance factors) and social and environmental responsibility of business. The main theoretical foundations of corporate governance and the role of ESG in modern organizational strategies are considered. The mechanisms for implementing ESG standards, including internal and external factors, are described, and approaches to assessing the effectiveness of such strategies through the use of specialized metrics and indicators are proposed. The article analyzes the best global practices and case studies, which allows us to formulate recommendations for Russian companies on the adaptation and implementation of ESG approaches within the framework of sustainable corporate governance. Particular attention is paid to the importance of taking into account social and environmental factors to increase transparency, improve image and attract investment.