Abstract
The sustainable development of small businesses based on the demonstration of management efforts in the field of responsible management and attraction of additional financial resources is a priority for the regions. Assessment of compliance with environmental, social and corporate governance standards is carried out on the basis of the formation and disclosure of information and analytical data presented in accounting, reporting and open digital databases. The article deals with the current issues of introducing small businesses to the requirements of ESG-standards, involving stakeholders in the processes of environmental, social and corporate governance through the prism of indicators. General scientific methods (systematization, concretization, complex approach) and special methods (comparisons, groupings, dynamic analysis, coefficient analysis) were used. As a result, based on the analysis of trends in the devel-opment of small businesses in the regions, an assessment was made of the state and patterns of functioning of enterprises in the post-pandemic period. Separate recommendations have been developed on the disclosure and presentation of indicators of responsible management in small enterprises for the possibility of business participation in ESG projects.
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