КОНЦЕПТУАЛЬНЫЕ ТРЕНДЫ БЕНЧМАРКИНГА В РАМКАХ ESG-ПОВЕСТКИ В СФЕРЕ РОССИЙСКОЙ РОЗНИЧНОЙ ТОРГОВЛИ

Abstract

The orientation of world states, society and business to expand corporate responsibility in environmental and social areas has been developed in the form of an ESG concept. Since the beginning of the XXI century, the largest enterprises of the domestic market have been focused on adapting and implementing foreign best practices, called benchmarking. The article examines the state, specific features and problems of benchmarking implementation in the field of non-financial ESG reporting on the example of a significant, socially oriented sector of the Russian economy – retail trade. The analysis of the essence of the ESG agenda and the associated Sustainable Development Goals, the dynamics of Russian organizations participating in this agenda, highlighting the features of benchmarking in Russia. The reasons and significance of the introduction of ESG into Russian business and the reflection of this trend in domestic investment practice as the main field of significant changes for organizations under the influence of such implementation are determined. The analysis of the quality of information disclosure in the ESG reports of Russian companies was carried out, the main features of its content in the context of industries with the allocation of retail space were highlighted. In addition, the rating and statistical trends of trade development in the international corresponding rating are determined with the definition of strategic goals for the development of the industry, taking in to account its specifics and the Sustainable development goals set by the UN. On this basis, from the reports of the largest Russian retailers participating in the RAEX Europe rating, the main strategic directions for the implementation of the ESG agenda in corporate policy are highlighted, foreign analogues are given, confirming the nature of benchmarking in terms of the implementation of these strategic directions. The specifics of the implementation of the ESG concept in the field of domestic retail are determined in accordance with the established practice of benchmarking.