Human resources analysis based on ESG approach

Abstract

The article discusses the use of the ESG approach when analyzing the labor resources of an agricultural organization. The main factors related to social responsibility and human resource management that can be assessed based on the ESG approach are described. The relationship between the sustainable development goals (SDGs) and the directions of ESG-oriented analysis of labor resources is reflected. Discusses the benefits of using an ESG approach to workforce analysis, including improving company reputation, increasing operational efficiency, reducing risk, and improving community relations. It is concluded that it is necessary to transform the accounting and analytical system of agricultural organizations based on the ESG approach in accordance with the needs of the development of rural areas, strengthening social responsibility and increasing the investment attractiveness of agricultural organizations. The proposed methodological approach to analyzing labor resources can be used to assess the level of social development of the workforce when generating non-financial reporting of agricultural organizations.