Analysis of corporate ESG-criteria by industries and countries

The article discusses the current trend in the development of public interest in the issues of sustainable development and the concept of corporate social reporting. The novelty of this article based on the author’s analysis of the dynamics of changes in the values of ESG criteria of 236 Russian and foreign companies. There were also investigated the features of non-financial statements’ disclosure by the companies in each of E, S and G components and by eight industries. The article presents the results of the analysis of the companies’ sustainable criteria development in the percentage terms by industry and country. Authors also identified the reasons that slow down the rapid implementation of the principles of sustainable development in the companies. Recommendations are done on the directions of the existing business processes of companies’ transformations to achieve sustainable development goals and successfully implement ESG principles. The article may be interesting to the researchers dealing with ESG rating and sustainable development of companies.