Retrospective of the development of ESG strategies of economic entities in the public and corporate sectors of the economy

The article considers a retrospective of the development of ESG strategies of economic entities in the public and corporate sectors. The key stages of the formation of the principles of sustainable development, their integration into strategic management, as well as the influence of regulatory and market factors on the implementation of ESG approaches are investigated. Special attention is paid to a comparative analysis of the practices of applying ESG strategies in the public and corporate sectors, general trends and industry features are identified. Based on historical analysis, a periodization map has been developed that reflects the main semantic stages of the ESG strategy development retrospective. The study allows not only to trace the dynamics of the ESG transformation, but also to identify promising areas for its development in the face of increasing climatic, social and regulatory challenges. The results can be useful for state financial control authorities, state corporations, development institutions and the scientific community dealing with sustainable development issues.