USING DIGITAL PLATFORMS FOR REPORTING IN THE IMPLEMENTATION AND EVALUATION OF ESG STRATEGIES

The article discusses modern approaches to using digital platforms for reporting and, implementing and evaluating ESG strategies. The role of environmental, social, and governance (ESG) factors in ensuring the sustainable development of enterprises and society is analyzed. The importance of implementing digital platforms for collecting, processing, and analyzing data, which allow for increased efficiency and transparency of reporting, has been proven. The main advantages and challenges facing enterprises using such platforms are characterized mainly by increasing the trust of investors and other interested parties. The use of digital platforms in reporting allows for the automation of data collection processes, integrating various sources of information into one system. This significantly reduces the risk of errors and increases the accuracy of data, which is crucial for making informed management decisions. The article also addresses the issues of transparency and credibility of reporting, which are ensured by process automation and the use of technologies such as blockchain. This helps to increase the trust of investors and other stakeholders, improve the company’s reputation, and attract additional investments. A significant advantage of digital platforms is their integration with existing management systems, which saves existing IT infrastructure investments and reduces the costs of introducing new technologies. However, implementing digital platforms is not without challenges. These include cybersecurity issues, the protection of confidential data, the high costs of implementing new technologies, and the need to adapt existing business processes to new conditions. The article presents the successful use of digital platforms for reporting in the agro-industrial sector, positively impacting management and decision-making processes. The study concluded the development prospects of digital technologies in ESG reporting and their importance for long-term economic growth and sustainable development. Integrating digital platforms into reporting processes contributes to increased efficiency, transparency, and data reliability, ensuring the sustainable development of business and society.