Scientific Research and Development. Economics of the Firm Scientific Research and Development. Economics of the Firm Научные исследования и разработки. Экономика фирмы 2306-627X 2587-6287 44312 10.12737/2306-627X-2021-10-3-4-11 Инвестиционная деятельность предприятия Enterprise’s investment activity Инвестиционная деятельность предприятия ESG-Factors and Responsible Investment in the Focus of Strategic Development ESG-факторы и ответственное инвестирование в фокусе стратегического развития Кириллова Оксана Юрьевна Kirillova Oksana Yurievna

доктор экономических наук;

doctor of economic sciences;

 Жукова Елена Владимировна Zhukova Elena Vladimirovna zhukova.ev1@yandex.ru РЭУ им. Г.В.Плеханова Россия Plekhanov Russian University of Economics Russian Federation РЭУ им. Г.В.Плеханова Москва Россия Plekhanov Russian University of Economics Moscow Russian Federation 10 3 4 11 https://zh-szf.ru/en/nauka/article/44312/view

Достижение целей устойчивого развития, заложенных в национальных проектах РФ, требует формирования новых стратегических ориентиров для компаний. Наиболее емко они могут быть представлены понятием ESG-факторов (экологические, социальные, управленческие), в свою очередь тесно связанных с понятием устойчивого и ответственного инвестирования, напрямую рассматривающего финансовые вопросы в свете глобальных рисков ухудшения климата, экологии, корпоративного управления. Раскрывая сущность, роль и место стратегического управления на основе ESG-факторов авторы обосновывают необходимость и возможность перемещения акцентов финансового инвестиционного рынка в сторону ответственного инвестирования. В статье рассмотрены его основные элементы, теории взаимосвязи ESG-факторов с финансовыми показателями деятельности фирм, движущие интересы инвесторов, приведены подходы к инвестициям, способствующие устойчивому развитию вариативными способами.

Achieving the sustainable development goals laid down in the national projects of the Russian Federation requires the formation of new strategic guidelines for companies. They can be most succinctly represented by the concept of ESG factors (environmental, social, managerial), which in turn are closely related to the concept of sustainable and responsible investment, which directly addresses financial issues in the light of global risks of climate degradation, ecology, and corporate governance. Revealing the essence, role and place of strategic management based on ESG factors, the authors justify the necessity and possibility of shifting the emphasis of the financial investment market towards responsible investment. The article discusses its main elements, the theory of the relationship of ESG factors with the financial performance of firms, driving the interests of investors, and provides approaches to investment that contribute to sustainable development in various ways.

 устойчивое развитие ESG-факторы ESG-риски ответственное инвестирование стратегия sustainable development ESG-factors ESG-risks responsible investment strategy

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