Corporate personal insurance as an important element of the assessment of the social component within the Russian ESG ratings

The author examines corporate personal insurance, its impact on the sustainable development of a business entity and the consideration of such impact as part of the assessment by Russian rating agencies of the social component of ESG ratings. Analyzes the rating methods used by such agencies and shows that the factors characterizing the use of corporate personal insurance by the rated person are either insufficiently taken into account in these methods or are not taken into account at all. Justifies the need to include such factors in the system for assessing the social component of ESG ratings and proposes corresponding indicators.