АКТУАЛЬНІ АСПЕКТИ РОЗВИТКУ ESG-СТРАТЕГІЇ ДЛЯ ПІДПРИЄМСТВА

Abstract

The global pandemic has ushered in a «new normal», forever changing the way we work, learn, and shop. Generations Y and Z grew up not being afraid to speak their mind and do the right thing. At the same time, the climate crisis is intensifying and becoming a defining problem of our time. Against this backdrop, investors, employees, customers and other stakeholders are calling on companies to fulfill their commitments to address systemic challenges and positively impact people and the planet. It is no longer enough to pay a symbolic annual fee for environmental damage. Stakeholders expect corporate responsibility to be integrated, connected and transparent across the business. To choose a company to invest in, an investor evaluates ESG risks. The more significant risks an investor identifies, the greater the probability of losses. At the current stage of society's development, enterprises need to introduce fundamentally new elements of management, aimed at increasing the social responsibility of business and improving the management process in general, but also at preserving ecology and reducing the negative impact on the environment. The above analysis of current aspects of strategy formation and implementation is not exhaustive. but makes you remember that strategy is not only a plan, but also a perspective and a behavioral pattern. The highlighted aspects can be used in various guises of strategies, both masking real intentions and serving the purpose of attracting both employees and loyal customers – representatives of the younger generation. Companies that understand early on how to use these aspects to their advantage will become tomorrow's leaders. The work defines successive steps that will help the organization decide on an ESG strategy. It has been established that an effective ESG strategy will allow an organization to create a solid foundation for establishing appropriate policies and procedures that meet reporting and legal requirements, while emphasizing a responsible approach to climate change, stakeholder welfare and governance requirements.