The impact of the ESG-agenda (sustainable development) on the investment strategy of the compan
Abstract
Importance: features of the relationship between the investment strategy of the enterprise and the agenda in the field of sustainable development. Purpose: to show the relevance of the implementation of measures in the field of sustainable development and responsible investment, to explore the practices of forming financial and investment strategies of organizations in the conditions of following the principles of sustainable development. Research design: the theoretical foundation of the research will be formed on the provisions of economic theory, the provisions of financial and investment management. The information and regulatory base of the dissertation research will be legislative and regulatory documents, analytical reports. The sources of information will be scientific publications, official electronic documents of Russian companies, reports on sustainable development and integrated reports. The methodological basis of the research is based on the application of systematic and integrated approaches, expert assessment and content analysis. Results: the concepts of sustainable development and investment strategy of the organization are revealed. The analysis of state regulation in the field of ESG in the context of trends is carried out. The relationship between the company's investment strategy and the stages of the life cycle is shown, taking into account the specifics of methods and sources of financing. The main (essential) aspects are identified in accordance with the reporting standards of the Global Reporting Initiative (GRI) in three economic sectors. The main sectoral issues in the field of sustainable development are identified and the main directions of investment activity of enterprises in three sectors of the economy are determined. Further research in this area should help to identify and substantiate the relationship between the ESG agenda and the directions of the company's investment activities.
