About the need to move from corporate social responsibility to the ESG concept

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The article is devoted to the analysis and comparison of two existing concepts of corporate, social and environmental responsibility within the main activity of organizations. The article provides a brief historical background on the introduction of corporate social responsibility by companies and the emergence of its modern counterpart - the ESG concept. The author indicates the basic principles of each of the two concepts, their similarities, and differences. The result of the study is to bring the disadvantages of CSR and ESG aspects that can compensate for them when implementing modern principles in the company's activities.

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Esg

Короткий адрес: https://sciup.org/142238489

IDR: 142238489   |   DOI: 10.24412/1994-3776-2023-2-123-129

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