Корпоративна соціальна відповідальність у контексті цілей сталого розвитку

The article considers theoretical and applied aspects of implementing a company's corporate social responsibility strategy in the context of the transformation of socio-political processes and the implementation of the concept of sustainable development in the processes of state and corporate governance. The importance of achieving the Global Goals for the economy and society has been substantiated, the main institutional provisions and strategic aspects of implementing the concept of sustainable development have been considered. The rating of the index of sustainable development goals under modern conditions has been analyzed. The importance of developing the practice of responsible investment for both large companies and representatives of small and medium-sized businesses, and the implementation of ESG strategies have been substantiated. Based on the analysis, the priorities of sustainable development have been determined, which are oriented by large domestic companies and world business leaders. The relationship between the investment and production components in achieving sustainable development goals by companies based on the action of stock market mechanisms has been considered. As a result of studying the processes of implementing ESG standards of business conduct by companies, a conclusion is drawn regarding the presence of trends of activation and positive dynamics, especially in EU countries. The essence of the ESG standard as a leading management tool for organizing business activities in the direction of ensuring the achievement of sustainable development goals has been considered. The attention has been focused on the importance of supporting the trend of responsible business on the basis of implementing the principles of sustainable development by state authorities, the main models of interaction between business and authorities are highlighted. The most constructive model is to be a partnership model based on the joint implementation of socially responsible projects through the formation of an effective dialogue and constant consultations and discussions.