Barriers to the implementation of ESG principles by Russian enterprises
https://doi.org/10.46554/1993-0453-2026-3-257-80-92
Abstract
Sustainable development remains a key development priority for our country. At the micro level (that is, the level of individual enterprises), this process is implemented through the adoption of ESG management principles. However, the dissemination of ESG concepts currently faces a number of challenges. In this study, the author systematizes the barriers that arise in the implementation of specialized tools for implementing ESG principles, based on the analysis for non-financial reporting by Russian companies. Furthermore, the key trends in the development of sustainability reporting by Russian companies are identified and key provisions of non-financial reporting by five large industrial enterprises in Russia are systematized. Based on the obtained results, the barriers to the implementation of ESG management principles at the micro level are identified, which are of an economic, social, managerial, and technological nature. The obtained results will serve as a basis for future research, can be used by researchers and graduate students studying the provisions of the topic under consideration, and taken into account by state, regional, and local authorities. Among the research prospects, issues of assessing the implementation of specialized tools (financial, organizational, etc.) for the implementation of ESG enterprise management principles are highlighted.
Supporting agencies: the article was completed within the framework of the state task no. FMGZ-20250011 "Ensuring the sustainability of the regional economy in the context of strengthening technological sovereignty and national security"
About the Authors
I. A. Kryukov
Vologda Research Center of the Russian Academy of Sciences; Academy of Olympic Reserve No. 1
Russian Federation
Russian Federation
Ivan A. Kryukov – postgraduate student of the Vologda Research Center of the Russian Academy of Sciences, teacher of the educational department of the secondary general education program of the Academy of Olympic Reserve No. 1
Vologda, St. Petersburg
E. D. Kopytova
Vologda Research Center of the Russian Academy of Sciences
Russian Federation
Russian Federation
Ekaterina D. Kopytova – Candidate of Economic Sciences, Acting Head of the Center for Financial Research.
Vologda
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Review
For citations:
Kryukov I.A., Kopytova E.D. Barriers to the implementation of ESG principles by Russian enterprises. Vestnik of Samara State University of Economics. 2026;(3):80-92. (In Russ.) https://doi.org/10.46554/1993-0453-2026-3-257-80-92
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