Formation of approaches to developing ESG-strategy for a gas transmission company

The article is devoted to the development of methodological approaches to the formation of ESG-strategies for enterprises of the gas transmission industry of the Russian Federation. The article considers internal and external determinants affecting the sustainable transformation of the industry. The purpose of this research paper is to develop a multilevel model of ESG strategy formation for the Russian gas transmission industry, taking into account the impact of internal and external factors. The authors aim to create a methodological basis for sustainable transformation of the industry in the context of sanctions pressure, climate challenges and growing demands for environmental, social and managerial responsibility. Following the title goal of the study, the authors address the tasks related to analysing the current positions of gas transmission companies in the ESG rankings of the Russian Federation, which helps to identify the level of maturity of ESG transformation in the industry and identify key gaps; classification of ESG strategy determinants - the authors systematise internal (financial, managerial) and external (regulatory, market) factors influencing the strategy formation process; development of an adaptive ESG strategy model that takes into account industry specifics, international standards (GRI, TCFD, IPIECA) and best practices.