The influence of ESG factors on the efficiency and investment attractiveness of companies

In recent years, researchers and industry representatives have noted an increased demand for information on the environmental, social and governance aspects of companies’ operations, the risks they face in creating and offering goods and services, and sustainable business opportunities. Shareholders and other stakeholders are seeking clear, comparable and accurate information on ESG factors, which requires companies to establish appropriate mechanisms to collect, verify and disseminate the necessary information. At the same time, the diversity of data sources and the principles of their analysis and evaluation can create difficulties for companies trying to implement a system of disclosure controls and procedures and thereby improve business performance. In this regard, it is relevant to analyze the various components of ESG, assess their impact on the results of companies and formulate proposals for the development of mechanisms to control the disclosure of environmental, social and governance information. The author studied the publications of Russian and foreign researchers devoted to the problems of assessing ESG components of companies’ activities and their impact on business performance.