ESG СТАНДАРТИ

Abstract

The proliferation of Environmental, Social, and Governance (ESG) investing and stakeholder demand for corporate accountability has exposed a critical challenge: the absence of a unified system for non-financial disclosure. This paper examines the evolution of ESG standards, characterizing them as the essential frameworks and metrics for quantifying sustainability performance. Concurrently, mandatory regulatory frameworks, most notably the European Union’s Corporate Sustainability Reporting Directive (CSRD) with its European Sustainability Reporting Standards (ESRS), are forcing adoption and creating a de facto compliance requirement for global corporations.