Development of theoretical and methodological approaches to organizing the process of creating ESG reports at enterprises
The ESG concept (Environmental, Social, Governance) represents ecological, social, and governance indicators that play a crucial role in numerous sustainable development initiatives. The categorization into three spheres stems from the prevailing global consensus approach aimed at effectively realiz...
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Format: | Article |
Language: | English |
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V.N. Karazin Kharkov National University
2023-12-01
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Series: | Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка |
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Online Access: | https://periodicals.karazin.ua/economy/article/view/23000 |