Рейтинги ответственного бизнеса: особенности и тенденции развития

Анализ и прогноз. Журнал ИМЭМО РАН. 2026. № 1. С. 26–39.

Vukovic N., Аверина А. О., Стефанова К. А.

Responsible business conduct and environmental, social, and governance (ESG) policies play a crucial role in advancing the global sustainable development agenda. As businesses worldwide integrate sustainability into their strategic frameworks, ESG ratings serve as key instruments for assessing corporate responsibility and guiding investment decisions. This paper conducts a comparative analysis of major international ESG ratings with the largest number of participants, highlighting global trends in responsible business conduct and sustainability performance. The study examines prominent ESG rating systems, including S&P, CDP, LSEG, MSCI, FTSE Russell, and the Russian EPS rating of responsible business, identifying key similarities and differences in their methodologies and focus areas. One of the most significant findings of this research is the predominance of environmental indicators in international ESG ratings, reflecting a global emphasis on climate change mitigation, carbon footprint reduction, and resource efficiency. In contrast, the national ESG rating of Russia, the EPS-rating, places a stronger emphasis on social indicators, assigning them the highest weight in corporate assessments. This distinction underscores varying regional priorities in sustainability assessment, influenced by economic, regulatory, and social contexts. A unique feature of the EPS-rating is its free participation model, which allows companies to be evaluated without financial barriers. Additionally, it leverages high-quality, objective data sourced directly from government services, enhancing the reliability and transparency of assessments. The findings of this study contribute to the understanding of global ESG evaluation practices and their implications for corporate strategy. By analyzing diverse rating methodologies, this research offers valuable insights for companies seeking to enhance their sustainability policies and align with international best practices. The results can be applied in the development of more comprehensive ESG strategies, the refinement of national and international rating methodologies, and future research on sustainable corporate governance.

Keywords: устойчивое развитие, Corporate Sustainability, ESG, ESG

Publication based on the results of: Analysis and Assessment of the Business Reputation Index of Enterprises in BRICS (2027)