SOCIAL SUSTAINABLE FINANCE: PRINCIPLES AND INSTRUMENTS

The relevance of the study is determined by the fact that the implementation of projects aimed at achieving sustainable development goals (SDGs), ESG-Agenda involves the use of principles and tools of sustainable finance. The aim of the study is to further develop a comprehensive understanding of the social sustainable finance (SSF) as a way of financing and refinancing social sustainable projects, as well as to identify factors affecting the scale and effectiveness of its use. In the process of research, general scientific methods are used: analytical, statistical, aggregation, deductive approach, etc. Russian and foreign scientific publications, national and international standards, SSF actual data constitute the information base of the study. It’s shown that the SSF is an innovative and effective tool for managing the finances of projects that create value in the form of positive social effects. It examines the specifics of securities with the status of social bonds as one of the means of financing and refinancing social sustainable projects, and also analyzes the key indicators of their markets...