Russian Federation
This article explores the integration of sustainable development principles into the corporate strategy of state-owned enterprises. The primary focus is on developing an effective system for disclosing ESG-factors (Environmental, Social and Governance) in corporate reporting. Th e article explores the advantages and challenges of integrating ESG-factors into corporate strategy, along with recommendations for optimal approaches to disclosure and consideration of these factors in reporting.
sustainable development, corporate strategy, state-owned enterprises, ESG-principles, disclosure, environmental sustainability, social responsibility, governance principles, eff ective reporting system, integration of ESG, benefi ts of ESG integration, challenges and obstacles, recommendations for disclosure, transparency, national interests, government investments
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