The article is devoted to one of the tools for achieving sustainable development goals (hereinafter referred to as SDG) that is not widespread in Russian practice – impact projects. However, first of all, the authors pursue the goal, focusing on Russian regulatory legal acts (hereinafter referred to as RLA), domestic and foreign scientific publications on the topic of the research, to systematise the terminology of the tools for achieving the SDG in view of the existing circulation of the terminology by specifying the types of projects that form social and environmental values. It has been established that sustainable development projects are differentiated into adaptation, social, green, and climate ones. In turn, ESG (environmental, social, governance) projects, currently not regulated by NPA, on the one hand, spread the potential for promoting the implementation of the SDG, and, on the other hand, are the cause of disharmony developing in society due to the presence of a large number of ESG ratings. It is also presented that socially responsible investment projects (hereinafter referred to as SRIP) also have strengths and weaknesses that help influence a potential investor to make a decision on investing. Impact projects, as well as ESG projects and SRIP, are not fixed by RLA, but their uniqueness is undeniable, because the key feature of their implementation is the provision of long-term social (environmental) impact even after the end of the project life cycle. For this purpose, their main characteristics and criteria are presented. In conclusion, the authors provide a comparative description of the abovementioned project approach tools for achieving the SDG.
Виноградова et al. (Fri,) studied this question.