Application of ESG-Factors in the Education System due to the Changing Conditions of the Digital Economy

Abstract

The article systematizes the indicators of accounting for the degree of achievement of ESG transformation, reflects the risks, and summarizes the data on ESG factors assessment factors. The scientific novelty of the article lies in the approaches proposed by the authors to the development of formulas and a rating system for ESG indicators of an educational institution, taking into account the use of electronic devices in the educational process, the level of salaries of men and women, gender inequality in the group of leadership positions, the number of young personnel, etc. The subject of the study is a set of characteristics of the organization's management to ensure their sustainable development. The purpose of the work is the formation of indicators used to measure ESG factors in education. Information is presented on when ESG factors began to be taken into account in various sectors of the economy. The data of consulting groups, as well as the works of Russian scientists on the subject of ESG transformation of educational organizations are studied. Similarities and differences in ESG criteria of commercial organizations and educational institutions are revealed. The processes of education and upbringing in the higher education system are divided into educational and administrative activities and are characterized based on the external and internal impulses of the development of educational processes that have environmental (green technologies, resource conservation), social (presence/absence of gender inequality, modernity of the technologies used, salary gradation) and managerial (corporate culture, image, achievement of financial results) factors. The peculiarities of financing environmental projects in Russia and abroad are revealed. A parallel is drawn between the ESG principles and the Sustainable Development Goals. The Sustainable Development Goals correlating with ESG factors are highlighted.