THEORETICAL AND METHODOLOGICAL ASPECTS OF ESG STRATEGY IMPLEMENTATION
DOI:
https://doi.org/10.5281/zenodo.18441801Keywords:
ESG strategy, sustainable development, corporate governance, stakeholder theory, methodological approaches.Abstract
The ESG approach enables companies to create sustainable value through environmental responsibility, social
impact, and high-quality corporate governance. The purpose of this article is to provide a systematic analysis of the
theoretical and methodological foundations of ESG strategy implementation. The study examines the evolution of the
ESG concept, key theoretical frameworks (stakeholder theory, institutional theory, and legitimacy theory), as well as
methodological models applied in the development and evaluation of ESG strategies. The research findings indicate that
ESG strategy serves as an effective tool for enhancing corporate competitiveness, mitigating risks, and ensuring longterm
financial sustainability. The article contributes to the strengthening of the scientific and theoretical basis for ESG
strategy formation and establishes a methodological platform for further empirical research.
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