ON THE ISSUE OF IMPLEMENTING ESG PRINCIPLES IN RUSSIA

The article discusses the implementation of ESG principles in companies, which implies the inclusion of environmental, social and governance indicators in investment and business decision-making processes. ESG standards take into account the contribution of companies to the implementation of the country’s national goals, support of social programs, care for personnel and environmental protection. The principles of sustainable development can be considered as a universal tool for disclosing non-financial reporting. The ESG agenda is an integral part of the investment climate, since international funds and companies evaluate projects from the perspective of their compliance with the standards of social, environmental and corporate responsibility. The author examines the implementation of ESG standards in Russia, highlights current problems associated with the detachment of Russian regions, disinterest of business entities, and low awareness of small and mediumsized businesses.