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https://doi.org/10.18288/1994-5124-2023-2-80-103
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Theory and Practice of ESG Transformation of Management Systems
[Zeitschriftenartikel]
Abstract The paper explores different approaches to defining the concepts of ESG (Environmental, Social,
Governance) and sustainable development and substantiates the position that ESG transformation
of management systems is the ideological embodiment of a comprehensive solution to economic,
social, and e... mehr
The paper explores different approaches to defining the concepts of ESG (Environmental, Social,
Governance) and sustainable development and substantiates the position that ESG transformation
of management systems is the ideological embodiment of a comprehensive solution to economic,
social, and environmental problems facing the state, business, and society. In this regard, it is advisable to view the seventeen UN sustainable development goals (SDGs) through the prism of a set
of specific mechanisms to ensure that their achievement is based on ESG ideology. In essence,
ESG ideology integrates the triunity of economic, environmental, and social principles inherent in
all SDGs, and is a tool for verifying the feasibility of the specific mechanisms that are developed
and implemented to achieve each of these goals. Applying an interdisciplinary approach, which is
preferable for research of sustainable development issues and assessment of key factors for ESG
transformation of management systems, the authors reveal manageable and unmanageable risks,
define trends for skill development in managers capable of its implementation, and identify the
nuances of achieving sustainable development goals through increased efficiency of interaction
between government, business, and society. Specific examples demonstrate that while good practices of the influence of developed civil society institutions on SDG achievement exist, its role is still
underestimated, which is a significant hindrance to the achievement of a balance between meeting
the objectively existing needs of the population and ensuring no harm to future generations. Research results can be used by the professional community interested in promoting the ESG agenda
and achieving sustainable development goals based on ESG transformation of public and corporate
management systems.... weniger
Thesaurusschlagwörter
nachhaltige Entwicklung; Management
Klassifikation
Management
Freie Schlagwörter
ESG risks; ESG transformation of management systems; ESG factors; sustainable development goals
Sprache Dokument
Englisch
Publikationsjahr
2023
Seitenangabe
S. 80-103
Zeitschriftentitel
Ekonomicheskaya Politika / Economic Policy, 18 (2023) 2
ISSN
2411-2658
Status
Veröffentlichungsversion; begutachtet (peer reviewed)
Lizenz
Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0