MULTI-CRITERIA APPROACH TO BUSINESS PERFORMANCE ANALYSIS IN ESG AGENDA
State support for the economy requires the development and attraction of additional investments for the development of small and medium-sized businesses. As an alternative, it is recommended to expand the involvement of small and medium-sized enterprises in ESG investing. This will raise funds for the development of production and increase the responsibility of entrepreneurs for compliance with social, environmental and corporate policies. The methodology for analyzing ESG indicators, reporting on responsible management, for small and medium-sized businesses has not yet been developed. In the article, using a multi-criteria approach, certain features of the analysis of the effectiveness of organizations in the context of ESG standards are considered. The research methodology includes a set of methods of comparison, grouping, comparison, decomposition, dynamic analysis. As a result, a cross-section of indicators is presented with information on the activities of small and medium-sized businesses in general for the Russian Federation, federal districts, categories of enterprises, and years of the study period. The criteria for selecting indicators for conducting an analysis of the effectiveness of activities in terms of the ESG agenda are identified. Proposals have been formulated for a digital format for collecting data on ESG requirements based on national sustainable development goals.
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financial reporting / E.L. Zamyshlyaeva,
N.V. Parushina // Central Russian Bulletin of Social Sciences. 2020. V. 15. № 1. Pp.162-185. (in Russian)