Managing the knowledge of the value of modern ESG organisations

The creation of knowledge, knowledge management in companies ESG that can be identified as sustainable [15] - stimulates the growth of their advantage, the position of their competitive potential, and thus can be a factor of success on both the national and international markets. Today’s managers of these companies recognise the need not only for sustainable activities, but also for their qualitative and quantitative reporting and the essence of analysing the sustainability indicators obtained. The focus of such companies is primarily on reporting, the assessment of non-financial indicators, which are now the basis of their contemporary rating assessment, and, as this article points out, the creation of new knowledge, which is an accelerator of dynamic and at the same time sustainable, socially acceptable development when compared to other competitors. This article attempts to fill the gap in this area and present the results of an empirical study regarding the state of knowledge, preparation and implementation of modern enterprise assessments, as well as knowledge creation, in three non-financial dimensions such as: E - environmental, S- social responsibility and G - corporate governance (ESG). The issue of the impact of ESG reporting and assessment on knowledge creation processes is, in subject and object terms, a new and at the same time promising research direction. Thus, the primary research objective is to analyse the impact of reporting and assessment of ESG indicators on the value knowledge creation in sustainable companies. In the context of the research objective formulated in this way, two research questions were formulated: 1) What factors determine the growth in value of modern ESG organisations? 2) What are the key elements of knowledge management in modern ESG organisations? In pursuit of the research objective, a survey was conducted using the CAWI technique. ESG experts/lecturers and managers who are MBA-ESG students participated in the survey, representing organisations where: 1) it is implemented, or in the near future, 2) it is planned to report ESG indicators.