In the world community, the concept of sustainable development has firmly established itself as a priority trend of globalization through the transformation of key development vectors into the format of the ESG–concept, within which the performance of enterprises is expressed by indicators characterizing care for the environment, personnel, transparency and efficiency of social activities. The main emphasis is on the formation of anti-corruption activities, ensuring the transparency of enterprise reporting, information openness, the use of modern management tools within the framework of the Industry 5.0 concept, eliminating gender, social and other conflicts, comprehensively ensuring a good image of the organization. In these conditions, the creation of international ratings of compliance of enterprise policies with the ESG–agenda is being updated. At the same time, there is a lack of a unified methodology for assessing the performance indicators of the ESG–concept, in the form of a unified reporting form for enterprises. The purpose of the study is to develop ESG–monitoring based on systematization of indicators in priority areas of activity and calculation of the integral ESG–indicator. The scientific novelty lies in the development of an ESG–monitoring model, which is a decomposition diagram of the organization of ESG–monitoring of enterprises in IDF0 notation as part of the implementation of the state strategy for transplantation of sustainable development goals, including the formation of a list of indicators, the development of a unified methodology for their calculation, the development of a unified form of statistical reporting, and monitoring with current frequency. The proposed toolkit is a promising mechanism for government regulation, by ranking and comparing enterprises according to the level of compliance with the ESG–concept, to create an accurate investment impulse in the field of transplantation of sustainable development goals and ensuring the homeostasis of economic systems in conditions of uncertainty and instability of the external environment.
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