ESG REPORTING STANDARDS

Abstract

Today, environmental aspects, social responsibility and corporate governance are key elements of the worldview code. These principles are combined into the concept of ESG standards and have a significant impact on the formation of business strategies and the direction of the development of new business models. The main purpose of implementing ESG standards is to help companies better measure and manage their structure, which is dependent and exposed to the risks associated with ESG, and become better at their corporate activities by measuring, disclosing and managing environmental and social impacts. The main purpose of this work is to analyze the standards of environmental, social and corporate governance. The research method is the analysis of regulatory and corporate documentation, scientific articles, official foreign and domestic Internet resources.