?
СРАВНИТЕЛЬНЫЙ АНАЛИЗ ESG-ПРАКТИК КРУПНЕЙШИХ БАНКОВ РФ
The article provides a comparative analysis of the ESG practices of Russia's largest banks, focusing on their sustainable development strategies, corporate governance, and social and environmental initiatives. The authors examine the regulatory framework and taxonomy of ESG banking in Russia, analyze the reporting and projects of leading financial institutions (Sber, Sovcombank, Bank DOM.RF, Moscow Credit Bank, and VTB), and identify key trends and differences in their approaches to integrating ESG principles. The paper shows that Russian banks are gradually developing comprehensive ESG strategies and expanding sustainable financing practices, but they face barriers such as sanctions pressure, limited assessment methodologies, and insufficient standardization. The findings provide insights into the current state of ESG banking in Russia and identify promising areas for its further development for financial institutions, investors, and regulatory bodies.