Abstract
The purpose of this article is to examine comprehensively the issues of information and methodological support for the ESG assessment of companies as a tool for responsible investment, to identify the prerequisites for the development of approaches to ESG assessment, and to identify areas for improving the quality of ESG assessment in order to make investment decisions that are comprehensively justified, ESG-conscious, and strategically valuable. The research examines the prerequisites for enhancing the quality of the ESG assessment, with a focus on the lack of information and methodological support for the analysis of sustainable development, and identifies the principal means for its enhancement. This article argues that the most important factor in guaranteeing the high quality of the ESG assessment is to increase the transparency, validity, and objectivity of methodological approaches to the ESG assessment, as well as the utilization of reliable tools for assessing uncertainty and sensitivity. The author proposes a method for a comprehensive evaluation of a company's sustainable development, utilizing modern digital technologies for the analytical processing of ESG data.
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