The article analyses the features of the use of ESG standards in the structure of corporate legal relations. The author draws attention to the fact that information on the transition to the principles of social responsibility of business influences the adoption of managerial decisions by the executive bodies of a corporation and is taken into account in resolving issues arising in the corporate governance system. The main issues discussed when making this decision are caused by additional costs directly related to the transition to the standards and principles of social responsibility of business. Thus, information on the use of ESG standards is the main criterion of investment attractiveness of large companies that actively interact with government bodies and relevant civil society institutions.
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Elena G. Antonova (2024) studied this question.
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