Special features of assessing the accomplishment of companies' sustainability goals during the COVID-19 pandemic

The article reveals special features of assessing the accomplishment of companies’ sustainable development goals, taking into account the following factors of responsible investment: environmental, social and governance factors. Different methods for assessing sustainability with regard to the impact of the COVID-19 pandemic are considered. The authors argue that the transformation of corporate social responsibility during the COVID-19 pandemic necessitates changes in approaches to assessing the social component of a company's sustainable development, which is illustrated with an example of Gazprom Neft PJSC. The authors describe digital platforms and applications facilitating the development of a system for prompt monitoring employees’ health and improvement of the company's health protection system. It is proven that companies’ sustainable development is impossible without including the social component of sustainable development in the investment-related decision-making process for better risk and profitability management.