SCIENTIFIC-METHODOLOGICAL INFRASTRUCTURE CONSTRUCTION MECHANISM MANAGEMENT OF ESG-ACTIVITIES IN ENTERPRISES

Abstract

The article justifies the need to achieve the Sustainable Development Goals (SDGs), and take specific actions and decisions for both countries and enterprises. The scientific-methodological basis is an important element of the mechanism of management of ESG-activities in enterprises, as well as the system principles on which it should be based. The quality basis used in the study is the Ten Principles of the UN Global Compact, as well as the UN Guiding Principles on Business and Human Rights and the provisions of the Tripartite Declaration of the International Labor Organization on Multinational Enterprises and Social Policy. ILO Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy). Other recommendations can be used when forming the principle base of the company: ISO 26000 Guidance on Social Responsibility or OECD Guidelines for Multinational Enterprises. On the basis of these documents, as well as other UN declarations and conventions on environmental issues, corruption, social responsibility, etc., a list of principles was formed on which the management of ESG-activities in enterprises should be based. The developed scientific and methodological basis for the integration of ESG-activities in the management system of the company, which is different from the existing ones, consists of the development system of ESG-blocks, which includes ESG-strategy, ESG-policy, ESG-language, priorities and principles, system ESG – Indicators and types of ESG-Activity in combination with ESG-Reporting and ESG-Communication and Scheme and Incorporation and System Management Enterprise. According to the results of the study of individual elements of ESG-active enterprises, a set of principles for managing ESG-activities in enterprises (environmental responsibility, social responsibility, ensuring human rights, zero tolerance to corruption and transparency), as well as the structuring and systematization of knowledge about the main tools of ESG-activity are proposed. Information (ESG-reporting, corporate website, participation in ESG-ratings, listing in ESG-indices, participation in specialized associations, publication in mass media, marketing, ESG-marketing, activity in social networks), which allows companies to address the most appropriate Media Communications is a stakeholder regarding its own ESG-activities.