ENVIRONMENTAL AND SOCIAL VALUES IN THE CONTEXT OF GOVERNANCE: AN EMPIRICAL ASSESSMENT OF GEORGIAN STUDENTS

This paper explores ESG (Environmental, Social, and Governance) issues in Georgia and examines the attitudes of the new generation toward these challenges. The findings indicate that young people place strong emphasis on environmental awareness, digital sustainability, and social responsibility. While students tend to support ethical business practices during their academic years, financial outcomes increasingly take precedence as they progress in their careers. This shift in values is influenced by the contrast between academic and professional environments, systemic pressures, and organizational cultures. As a result, the idealistic perspectives of emerging executive leaders often clash with real-world demands, leading to the marginalization of ethical business principles. To mitigate this shift, it is crucial to reconceptualize responsible business not just as a value-driven practice, but as a long-term strategic advantage.