Development of the methodological basis of rating ESG-assessment of municipalities

Abstract

The UN Sustainable Development Goals, considered as a global benchmark in the formation of development strategies for states, regions, municipalities and companies, determine the relevance of setting and solving a large number of new research tasks related, among other things, to the development of methods for assessing the processes and results of implementing sustainable development strategies based on the use of rating models. Attention is drawn to the significant heterogeneity of the development of the methodological basis for calculating and the procedure for using ratings, the inconsistency of methodological solutions proposed for use at different levels of management. This article attempts to eliminate the identified problems in connection with the development of new elements of the methodology for rating ESG strategies at the municipal level. The results obtained testify in favor of the possibility of integrating the proposed methodological solutions into existing systems and methodologies of the ESG assessment. In the final part of the article, the tasks that need to be solved in connection with the further development of the methodological base for the rating assessment of ESG strategies are summarized.