METHODOLOGICAL APPROACHES TO ANALYSING A COMPANY'S ESG PROFILE IN THE CONTEXT OF ENSURING ORGANISATIONAL RESILIENCE

Abstract

The article examines the current issues of integrating environmental, social and governance (ESG) factors into the activities of leading international companies under modern conditions and their reflection in rating systems. The aim of the article is a comprehensive analysis of methodologies for assessing the ESG performance of international companies, taking into account industry specifics, environmental, social and governance factors. The formation of research methods is based on the analysis of publicly available ESG indicators of leading international companies from various sectors of the economy. Also, on the use of a systematic approach to data processing and interpretation, which allows comparing indicators of efficiency, risk and transparency of company management. The basis of the comprehensive methodology is a comparative analysis of key ESG rating systems (LSEG Refinitiv, ESG Book, Sustainalytics, MSCI ESG Rating), which combines an assessment of the actual effectiveness of ESG policies and risks with an analysis of the structural components of rating methodologies. The research methodology included an analysis of open ESG reports, aggregated rating data, and a comparative analysis of the environmental, social, and governance indicators of seven leading companies from different sectors of the economy (consumer goods, consumer durables, technology, finance, mining, and services). It was found that industry specifics significantly determine both direct and indirect environmental impacts of companies, with companies in manufacturing sectors having significant indirect emissions through supply chains, technology companies having high Scope 3 through digital operations, and financial companies demonstrating low direct and indirect emissions, focusing on managing ESG risks. The comparison of methodologies showed that LSEG Refinitiv is most focused on assessing management consistency and transparency of information disclosure, ESG Book – on the comprehensive integration of impact and risks using artificial intelligence, Sustainalytics – on financially significant ESG risks, and MSCI ESG Rating – on industry context and material challenges. The novelty of the study lies in the comprehensive comparison of ESG effectiveness assessment methodologies together with the industry characteristic of environmental impact, which makes it possible to identify differentiated strategies for manufacturing, technological and financial companies. An important future task is the development of new research methodologies and the search for ways to productively apply the latest technologies for the development of ESG-oriented business.