Abstract
In 2022, rural tourism was recognized in the Russian Federation as one of the priority areas of state policy in the field of agricultural development and regulation of markets for agricultural products. The purpose of this article is to determine the impact of projects for the development of rural tourism on the state of territories and to develop recommendations for the use of “green” taxonomy for selecting and financing such projects that will help improve the sustainability of Russian regions. The authors propose a set of ESG indicators that can be taken into account by rating agencies when assessing rural tourism development projects in Russian regions.
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