ИДЕНТИФИКАЦИЯ И КАЧЕСТВЕННЫЙ АНАЛИЗ РИСКОВ ESG

Abstract

The article is devoted to the identification and application of standard methods of qualitative analysis in relation to risks generated by the environmental, social and corporate activities of an organization (ESG - environmental, social, governance). The purpose of the work is to systematize procedures for conducting qualitative risk analysis as part of the implementation of the organization’s ESG principles. Subject of research: organizational and economic relations that generate risks for an organization’s implementation of ESG principles. The research methodology is based on the works of domestic and foreign authors devoted to the theoretical justification of ESG principles and the socio-economic feasibility of their implementation in the management framework of the organization. Analytical materials and statistical reports of existing industrial enterprises, industry associations, the Bank of Russia, Rosstat and executive authorities were used as source data. The research hypothesis is to increase the efficiency of an organization’s implementation of ESG principles by using the results of a qualitative analysis of the risks generated by this process. As a result of the analysis, typical risks generated by the implementation of ESG principles by an economic entity, as well as their potential sources and consequences, were identified and grouped. The findings and recommendations of the study can be used by private and institutional investors, financial institutions, state executive authorities and local governments when assessing the feasibility of investments and financing.