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The relevance of the study is due to the fact that currently one of the trends is the introduction of ESG principles in the business models of corporations in both the financial and non-financial sectors of the economy. Business adaptation to the principles of environmental (E), social (S) and corporate (G) responsibility, i.e. ESG-transformation, is focused on the formation of a responsible attitude of organizations to the preservation and protection of the environment; increasing their social responsibility; high-quality corporate governance. The ESG criteria serve as the basis for compiling various ratings. The participation of businesses in ESG ratings only confirms their commitment to the concept of sustainable development and is very important because it increases their reputation and image. The subject of the study is the process of ESG transformation of Russian companies. The purpose of the work is to study the ESG approach to the activities of Russian companies. The sources of information were publications of Russian and foreign scientists in the field of ESG, analytical materials of various rating agencies. Within the framework of the study, the main directions of ESG transformation of the world economy and priority industries for ensuring sustainable development of the Russian economy are considered; the content of ESG factors is disclosed; the analysis of the positions of Russian companies in ESG ratings is carried out. It is concluded that the implementation of ESG principles by companies in the Russian Federation is at an initial stage.
N. N . Semenova (Sun,) studied this question.