TY JOUR TI Integration of Sustainable Development Principles into the Corporate Strategy of State-Owned Companies: Development of an Eff ective System for Disclosing ESG Factors in Reporting KW sustainable development KW corporate strategy KW state-owned enterprises KW ESG-principles KW disclosure KW environmental sustainability KW social responsibility KW governance principles KW eff ective reporting system KW integration of ESG KW benefi ts of ESG integration KW challenges and obstacles KW recommendations for disclosure KW transparency KW national interests KW government investments JO Auditor AU Mamedova, S.. PY 2023 IS 9 PB INFRA-M Academic Publishing LLC.