ASSESSING THE LEVEL OF ESG PRINCIPLES IMPLEMENTATION IN REGIONAL INDUSTRIAL ENTERPRISES
Abstract
This article develops a methodological approach for assessing the level of Environmental, Social and Governance (ESG) principles implementation in regional industrial enterprises. The study focuses on the need to evaluate ESG not only as a reporting requirement, but also as a practical management system that reflects how industrial enterprises use resources, protect employees, interact with local communities and organize transparent corporate governance. The article applies an IMRAD structure and combines comparative analysis, indicator grouping, scoring assessment and integrated index calculation. Based on international sustainability disclosure approaches, the study proposes a three-dimensional ESG assessment framework adapted to regional industrial conditions. The findings show that ESG implementation in regional enterprises should be assessed through process-based indicators covering production, logistics, procurement, human resource management, risk management and reporting. The proposed methodology can help regional authorities, enterprises and investors identify weak areas, compare enterprises and design targeted improvement measures.
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