SCIENTIFIC REVIEW OF RESEARCH METHODS AND TOOLS FOR ASSESSING ESG TRANSFORMATION IN BUSINESS

For Russia, ensuring sustainable development is a priority. Companies with a sustainable development strategy launch the mechanism of their positive transformation in accordance with modern requirements, set longterm goals in the context of environmental, social and economic trends, understanding that its competitive position in the market and its investment attractiveness depend, among other things, on these components. Sustainable development is usually assessed in three separate ESG criteria — Environmental, Social, Governance, while the scope of application of the concept of sustainable development is constantly expanding, new characteristic aspects of modern development are being added that require clarification. In this regard, the agenda for researchers of ESG transformation processes and their effectiveness is the issue of a thorough study and rational application of various research methods and the tools that they include.In this article, the authors attempt to provide a scientific overview of modern methods for studying ESG transformation, critically analyze the experience of testing research tools for studying modern trends in the implementation of ESG practices and their effectiveness in Russian and foreign companies, relying, among other things, on the experience of previous author's research and publications.