Global Best Practices in Implementing Esg Principles in Investment Strategies

Introduction. As a result of technological progress during the 20th century. the rapid development of industry and world economic growth led to the deterioration of the ecological and social situation. A more conscious attitude to the impact of industrial development and global corporations on the welfare of the population has contributed to the emergence of a new investment concept, namely the ESG approach, which provides for environmental friendliness, social responsibility and corporate governance as the basis of the investment process. It is these non-financial factors that investors take into account when making informed decisions on risk management and the use of new opportunities. Problem Statement. More research is needed on the widespread adoption of ESG disclosure and reporting standards in individual countries and internationally. The extent to which ESG disclosures have an impact on third parties, as well as the ways in which ESG disclosures are determined by institutional settings and/or stakeholders, are important questions that the literature has only begun to address. The purpose of the article is to analyze and systematize different approaches to implementing ESG principles in the strategy of investors and companies. Methods. General scientific methods of analysis and synthesis, historical and logical methods, as well as the method of comparison were used to analyze the introduction of the ESG concept into the company's activities. Scientific methods of deduction, induction, comparison, and synthesis were used to assess the benefits of using the ESG and CSR concept. Results. The main approaches to the formation of investors' attitude to the ESG concept are considered. The main strategies for implementing ESG in the company's activities are identified. The main directions for further development of regulation of ESG implementation and standards, as well as reporting on their use by companies are substantiated. Conclusions. The consequences of ESG regulation for companies and investors are significant. Compliance with ESG rules is increasingly becoming a key issue for companies, and failure to comply with them can potentially lead to reputational damage and financial sanctions. It has been found that for some investors, ESG rules provide a framework for assessing the sustainability and social responsibility of potential investments, which can help increase a long-term value and reduce risks. Investors are increasingly looking for companies that comply with ESG best practices and rules as they seek to build portfolios that reflect their values and reduce the risks associated with sustainability issues.