Environmental responsibility of business as a criterion of ESG and sustainable development

Автор: Sharno Oksana I.

Журнал: Legal Concept @legal-concept

Рубрика: Главная тема номера

Статья в выпуске: 3 т.21, 2022 года.

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Introduction: in the context of a sanctioned foreign policy, which includes the possibility of abandoning Russian energy carriers, in addition to risks, some opportunities for sustainable development and implementation of ESG strategies are revealed. The innovative green projects in the interests of the Russian Federation are implemented for sustainable development mainly by the business community, whose responsibility is interpreted in the context of ESG criteria. The purpose of the study: to substantiate the concept of environmental responsibility of business as a criterion of ESG and sustainable development. Methods: the research was carried out by means of a set of methods of scientific cognition, namely, analysis (the analysis of concepts, identification of their signs, traits) and synthesis (the generalization of debatable conclusions, contrasted definitions), the method of analogies, bywhich the characteristics of the studied theses and definitions were projected onto legal relations. The preparation of the paper required the use of special legal research methods, such as formal legal and comparative legal. Results: ESG as a new trend and category is correlated in content with the sustainable development goals. The principles of ESG and sustainable development are implemented in Russia taking into account the local peculiarities. The ESG criteria are data that capture the measure of responsibility of business in the environmental protection field. The environmental responsibility of business as a type of environmental responsibility is a responsible approach of business to nature protection not out of fear of being held liable, but on the basis of the calculations of stimulating indicators, positive factors. The environmental responsibility of business, in this sense, becomes a value criterion, an incentive for the use of green technologies, innovative “clean” business models and can be attributed to the criteria of ESG and sustainable development. Conclusions: the environmental responsibilityof business as an ESG criterion is achieved by external and internal factors, requires the state participation, achieving environmental transparency, improving environmental insurance, developing a system of taxonomy and criteria assessment.

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Esg

Короткий адрес: https://sciup.org/149141510

IDR: 149141510   |   DOI: 10.15688/lc.jvolsu.2022.3.4

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