vestreaВестник Российского экономического университета имени Г. В. ПлехановаVestnik of the Plekhanov Russian University of Economics2413-28292587-9251Plekhanov Russian University of Economics10.21686/2413-2829-2025-4-194-209vestrea-2416Research ArticleЭКОНОМИКА ПРЕДПРИНИМАТЕЛЬСТВАECONOMICS OF ENTREPRENEURSHIPМировые практики и тенденции в сфере социально ответственного бизнесаGlobal Practices and Trends in the Field of Socially Responsible BusinessШатохинМ. В.ShatokhinM. V.

Михаил Викторович Шатохин - доктор экономических наук, профессор, профессор кафедры политологии Финансового университета.

125167, Москва, Ленинградский проспект, д. 49/2

Mikhail V. Shatokhin - Doctor of Economics, Professor, Professor of the Department of Political Science of the Financial University.

49/2 Leningradskiy Avenue, Moscow, 125167

shato-hinm@mail.ruАнтроповаТ. Г.AntropovaT. G.

Татьяна Геннадьевна Антропова - доктор экономических наук, профессор, профессор кафедры международных экономических отношений КФУ.

420008, Республика Татарстан, Казань, ул. Кремлевская, д. 18

Tatyana G. Antropova - Doctor of Economics, Professor, Professor of the Department of International Economic Relations of the KFU.

18 Kremlevskaya Str., Kazan, Republic of Tatarstan, 420008

antropova_tg@mail.ruСурайН. М.SurayN. M.

Наталья Михайловна Сурай - кандидат технических наук, доцент, доцент кафедры рекламы, связей с общественностью и дизайна РЭУ им. Г. В. Плеханова.

109992, Москва, Стремянный пер., д. 36

Natalya M. Suray - PhD, Associate Professor, Associate Professor of the Department of Advertising, Public Relations and Design of the PRUE.

36 Stremyanny Lane, Moscow, 109992

natalya.mixajlovna.1979@mail.ruАлауховаО. И.AlaukhovaO. I.

Ольга Игоревна Алаухова - научный сотрудник Научного центра по исследованию истории и развития мировых цивилизаций АНО ВО «УМЦ им. В. В. Жириновского».119049, Москва, Ленинский проспект, д. 1/2, корп. 1

Olga I. Alaukhova - Researcher at the Scientific Center for the Study of the History and Development of World Civilizations of the University of World Civilizations.

Building 1, 1/2 Leninsky Avenue, Moscow, 119049

Lissavil@yandex.ruФинансовый университет при Правительстве Российской ФедерацииРоссияFinancial University under the Government of the Russian FederationRussian FederationКазанский (Приволжский) федеральный университетРоссияKazan (Volga Region) Federal UniversityRussian FederationРоссийский экономический университет имени Г. В. ПлехановаРоссияPlekhanov Russian University of EconomicsRussian FederationАНО ВО «Университет мировых цивилизаций имени В.В. Жириновского»РоссияZhirinovsky University of World CivilizationsRussian Federation20252007202504194209Copyright © Шатохин М.В., Антропова Т.Г., Сурай Н.М., Алаухова О.И., 20252025Шатохин М.В., Антропова Т.Г., Сурай Н.М., Алаухова О.И.Shatokhin M.V., Antropova T.G., Suray N.M., Alaukhova O.I.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vest.rea.ru/jour/article/view/2416

Ответственное ведение бизнеса постепенно вошло в поле зрения каждого и стало центром внимания как во всем мире в целом, так и в академических кругах в частности. Данное исследование проливает свет на эту малоизученную тему в части рассмотрения развития экологической, социальной и управленческой (ESG) ответственности предприятий в зарубежных странах с крупнейшими экономиками. Ведь именно в этих странах давление со стороны регулирующих органов, требования инвесторов и ожидания общества сыграли ключевую роль в ускорении развития ESG-практик. Понимание факторов, определяющих эффективность ESG-деятельности компаний, не только является ключевой целью в области стратегического управления, но и имеет фундаментальное значение для решения самых насущных экологических и социальных проблем в мире, а также для обеспечения жизнеспособности ESG. Все чаще компании, ведущие международную деятельность, применяют в своей практике принципы ESG, которые являются основой для устойчивого развития страны. Цель статьи – предоставить более широкие и структурированные знания о внедрении критериев ESG в зарубежных странах для совершенствования национальных практик в области ответственного ведения бизнеса, а также определить тенденции развития данного направления. Для достижения поставленной цели использовались методы систематического обзора соответствующих литературных источников, сравнительного анализа и прогнозирования. Авторами сравнивается и анализируется текущий международный статус развития с точки зрения рейтинга, а также описываются различные действия правительств, стимулирующие движение за экологическую, социальную и управленческую ответственность. В статье также подробно рассматриваются системы рейтингов ESG, используемые ключевыми поставщиками, поскольку спрос на информацию ESG продолжает быстро расти. Кроме того, представлен критический анализ проблем, связанных с рейтингами ESG. Растущее внимание мирового сообщества к устойчивому развитию привело к увеличению числа поставщиков рейтингов ESG, но это расширение повлекло за собой проблемы. Рейтинги ESG сложны и могут значительно различаться в зависимости от агентства из-за разных методов оценки и нестандартизированного раскрытия информации, что затрудняет точную оценку. Более того, инвесторы и компании выражают ограниченную уверенность в точности этих рейтингов. Нормативно-правовое регулирование развитых стран направлено на улучшение раскрытия информации и сопоставимости рейтингов ESG, однако расхождения в критериях оценки и методологиях рейтингования сохраняются. В современной сфере глобальных финансов и корпоративного управления экологические, социальные и управленческие аспекты стали ключевыми факторами, влияющими на инвестиционные решения и формирующими стратегии компаний. Исследование поможет регулирующим органам и политикам усовершенствовать нормы раскрытия информации в странах с различными институциональными особенностями.

Responsible business – making has gradually entered everybody’s sphere of attention and become the center of interest all over the world in general and academic quarters in particular. The research highlighted this poorly studied subject in the section dealing with the development of ecologic, social and governance (ESG) responsibility in overseas highly-industrialized countries. In these countries pressure on the part of regulation bodies, demands of investors and expectations of society made the greatest contribution to speeding-up the development of ESGpractices. Understanding factors influencing efficiency of ESG-operation of companies was not only the key goal in the sphere of strategic management but possesses fundamental importance for resolving the most urgent ecologic and social problems in the world and for supporting ESG viability. More and more often companies conducting international activities use ESG principles that form the basis for sustainable development of the country. The goal of the article is to provide broad and well-structured knowledge concerning introduction of ESG criteria in overseas countries in order to upgrade national practices in the field of responsible business -making and to identify trends of systemic review of adequate literature sources, comparative analysis and forecasting. The authors compare and analyze the current international status of development in view of rating and describe various steps of governments stimulating movement for ecologic, social and governance responsibility. The article also studied in detail the systems of ESG ratings that are used by key suppliers, as the demand for ESG information keeps growing. Apart from that it provided critical analysis of problems connected with ESG ratings. The growing attention of world community to sustainable development caused a rise in the number ESG rating suppliers, but this extension resulted in additional problems. ESG ratings are complicated and differ depending on the agency due to various methods of assessing and non-standardized information revealing, which can hinder the accurate estimation finding. Moreover, investors and companies demonstrate limited confidence in these ratings accuracy. Standard-legal regulation in different countries aim at improvement of information revealing and comparability of ESG ratings, however discrepancy in criteria of rating assessment and methodology is still present. In the current field of global finance and corporate management ecologic, social and governance aspects have become the key factors influencing investment decisions and forming company strategy. The research can help regulating bodies and politicians develop norms of information revealing in countries with various institutional specific features.

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The authors declare that there are no conflicts of interest present.