The resource component of the ESG concept in ensuring the efficiency of the functioning of enterprises

The article is devoted to the structural transformation of industry, the implementation of import substitution policy and the justification of the need to increase resource and energy conservation, which contribute to enterprises in the conditions of turbulence of the Russian economy to capacity building in the field of sustainable development and related aspects. Diagnostics of the theory and methodology of sustainable development reflects the high interest of the scientific community in studying the methodological aspects of sustainable development of enterprises and the implementation of models to ensure the effective functioning of the enterprise: sustainable development, ESG concept, “green” economy, closed-loop economy, low-carbon economy, the best available technologies, etc. It is proved that the components of the ESG concept are the basis of systemic transformations that accelerate the achievement of sustainable development goals. An important role in ensuring resource and energy efficiency and improving productivity and product quality at the micro level, along with decarbonization and environmental friendliness, is assigned to the concept of the best available technologies as one of the mechanisms of state support for “green” and modernization projects, allowing enterprises to optimally use available resources. Particular attention is paid to improving the efficiency of the resource component of the models, which leads to such results for the enterprise as reducing costs and the share of fuel and energy resources and raw materials in the cost of production, i.e. it brings a direct economic effect and reduces the negative impact on the environment in the form of discharges, emissions and soil pollution. In this regard, the resource component is of particular importance in the implementation of models and concepts to ensure the sustainable development of enterprises.