To the problem of organizing ESG control of economic entities in the public sector in the field of sustainable development
Автор: Naloeva L.A., Fedchenko E.A.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 8-2, 2025 года.
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The article discusses the methodology of ESG control of economic entities of the public sector, aimed at assessing their contribution to sustainable development through a system of quantitative and qualitative indicators. The relevance of the study is due to the increasing role of ESG principles in public administration and the need to develop unified approaches to monitoring compliance with these standards. The authors propose a comprehensive methodology that integrates environmental, social and managerial aspects, which allows not only to assess the current state of an economic entity, but also to identify areas for improving the effectiveness of its activities. Special attention is paid to the criteria for selecting indicators, methods of their aggregation and interpretation, as well as the possibilities of applying the evaluation results to make managerial decisions. The results of the study can be used by regulators, auditors and the leadership of government agencies to increase transparency, accountability and sustainability of their functioning in accordance with national and international ESG standards.
ESG control, sustainable development, public sector, quantitative and qualitative indicators, assessment methodology
Короткий адрес: https://sciup.org/142245721
IDR: 142245721 | УДК: 336.1