Creating a consumer rating of sustainable development: Methodology and conclusions

Subject. The article discusses strategies of the largest corporations in the field of sustainable development and their compliance with the UN Sustainable Development Goals. Objectives. The aim is to develop an end-user-oriented methodology that simplifies the analysis of companies' ESG progress and makes it accessible to a wide audience. Methods. The study rests on the analysis of public information from companies and includes five key criteria: mentioning of ESG principles, publication of sustainability reports, availability of measurable goals, their connection with sustainable development goals, and accessibility of the official website for users from Russia. To test the methodology, I used a sample of 250 largest companies from the Fortune Global 500 list representing various industries and regions. Results. The data obtained demonstrate that highly rated companies actively integrate the principles of sustainable development into their strategy, but their priorities are often unevenly distributed between environmental, social and managerial aspects. The scope of application the findings includes both consumer and corporate practices. Consumers get a simple and intuitive tool for making informed brand choices that match their values, and companies get the opportunity to improve their ESG strategies based on feedback. Conclusions. The results of the study confirm the universality of the proposed approach, which enables to assess the level of ESG commitment of companies regardless of their geographical location and economic sector. The methodology needs to be further developed, including the expansion of the list of criteria, involvement of experts, and consideration of the opinions of the target audience.