title: Ð¤Ð¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÐ¹Ð¼ÑÐ¾ÑÐºÐ° Ð´Ð»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÐÐ¢-ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð½Ð° ÑÑÐ¾Ð²ÐµÐ½Ñ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ñ ESG-Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ð¼
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Formation of a framework for IT companies assessing for compliance with ESG principles
Creators: name: ÐÐ°Ð·Ð±Ð°Ð½, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ
Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾Ðµ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ESG-Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ñ
ESG-Ð¿Ð¾Ð²ÐµÑÑÐºÐ°
sustainable development
responsible investment
non-financial reporting
ESG principles
ESG agenda

description: ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ°ÑÑÑÑÐµÐ¼ Ð¸Ð½ÑÐµÑÐµÑÐµ Ð¼Ð¸ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐ°Ð²Ð¸ÑÐµÐ»ÑÑÑÐ²Ð° Ðº Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ»ÐµÐ¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² ÑÐµÑÐ½Ð¾Ð¼ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÑÐµÑÑÐ²Ðµ Ñ Ð±Ð¸Ð·Ð½ÐµÑ-ÑÐµÐºÑÐ¾ÑÐ¾Ð¼. Ð¦ÐµÐ»ÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÐÐÐ  ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ½Ð¸Ð²ÐµÑÑÐ°Ð»ÑÐ½Ð¾Ð¹ ÑÑÑÑÐºÑÑÑÑ Ð´Ð»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¼Ð°Ð»ÑÑ Ð¸ ÑÑÐµÐ´Ð½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ (ÐÐ¡Ð) Ð½Ð° ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ðµ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ð¼ ESG. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: â ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ñ ÐºÐ»ÑÑÐµÐ²ÑÐµ ÑÑÐ°Ð¿Ñ ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ñ Ð³Ð»Ð¾Ð±Ð°Ð»ÑÐ½Ð¾Ð¹ ÐºÐ¾Ð½ÑÐµÐ¿ÑÐ¸Ð¸ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ; â ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÐ¾Ð²Ð½Ñ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ñ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ð¼ ESG; â ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ ÑÐµÐ¹ÑÐ¸Ð½Ð³Ð¾Ð²ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸; â Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ ÑÑÐµÐ¹Ð¼Ð²Ð¾ÑÐº Ð´Ð»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÐÐ¢-ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð½Ð° ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ðµ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ð¼ ESG; â Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐ¹ ÑÑÐµÐ¹Ð¼Ð²Ð¾ÑÐº Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½ Ð½Ð° ÑÐµÐ°Ð»ÑÐ½ÑÑ Ð¿ÑÐ¸Ð¼ÐµÑÐ°Ñ; â ÐÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÐ¾Ð²Ð½Ñ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ñ. ÐÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ, Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð½ÑÐµ Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸: Ð¸Ð½Ð´ÑÐºÑÐ¸Ð²Ð½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´, Ð¿Ð¾Ð´ÐºÑÐµÐ¿Ð»ÐµÐ½Ð½ÑÐ¹ ÑÑÑÐ°ÑÐµÐ³Ð¸ÐµÐ¹ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð¾Ð¹ ÑÐµÐ¾ÑÐ¸Ð¸, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð¾ ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð²ÑÐ²Ð¾Ð´Ñ; ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·; ÑÐ±Ð¾Ñ ÑÐ¼Ð¿Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð´Ð°Ð½Ð½ÑÑ. ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð¾ÑÐ½Ð¾ÑÑÑÐ¸ÐµÑÑ Ðº ÐÐ¢-ÑÐµÐºÑÐ¾ÑÑ Ð¸ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÑÐ¸ÑÑÐµÐ¼ÑÐµ ÐºÐ°Ðº Ð¼Ð°Ð»ÑÐ¹ Ð¸ ÑÑÐµÐ´Ð½Ð¸Ð¹ Ð±Ð¸Ð·Ð½ÐµÑ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð¼ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÑÐµÐ¹Ð¼Ð²Ð¾ÑÐº, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐ¹ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð¿ÑÐ¸ÑÐ²Ð¾ÐµÐ½Ð¸Ñ ÑÐµÐ¹ÑÐ¸Ð½Ð³Ð¾Ð². ÐÐ½ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÑÐ¾Ð²ÐµÐ½Ñ Ð¾ÑÐ²ÐµÐ´Ð¾Ð¼Ð»ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð²Ð¾Ð²Ð»ÐµÑÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ¾Ð² Ð² ESG-Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸, Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð¼ÑÐµ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð¢Ð¾ ÐµÑÑÑ ÐµÐµ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ¾Ð¼, ÑÑÐ¾ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÑÐ¼Ð¾Ð³ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÑÑ ÐµÐµ Ð´Ð»Ñ Ð¿ÐµÑÐ²Ð¸ÑÐ½Ð¾Ð¹ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¹ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ Ð¿Ð»Ð°Ð½Ð° Ð´ÐµÐ¹ÑÑÐ²Ð¸Ð¹ Ð¿Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ.
description: The relevance of the research topic lies in the increasing interest of the world government in achieving sustainable development goals in close cooperation with the business sector. The objective of this WRC is to develop a universal framework for assessing small and medium-sized enterprises (SMEs) for compliance with ESG principles. In order to achieve the goal, the following tasks are accomplished: â Key stages of formation of the global concept of sustainable development are studied; â The necessity of assessing the level of compliance with ESG principles was analyzed; â A comparative analysis of existing rating methodologies was carried out and trends were identified; â Developed a framework for evaluating IT companies for compliance with ESG principles; â The developed framework is applied on real examples; â Development recommendations were given to increase the level of compliance. Methodological approaches applied in the study: inductive approach supported by grounded theory strategy, which allowed to formulate theoretical conclusions; comparative analysis; empirical data collection. The object of the study is Russian companies belonging to the IT sector and classified as small or medium-sized businesses. The result of the study is a framework developed based on the analysis of existing global rating methodologies. It allows to assess the level of awareness and involvement of employees in ESG practices conducted in the company. That is, its practical significance lies in the fact that companies will be able to apply it for initial internal assessment and development of further development action plan.