ESG factors in the bond market: trends and prospects
https://doi.org/10.46554/1993-0453-2026-6-260-9-20
Abstract
Significant changes are taking place in the financial sector all over the world, and sustainable development sometimes becomes one of the decisive factors in making investment decisions. There is growing awareness in the society that corporate actions can have a negative impact on the environment and social well-being. Companies, in turn, are recognizing increasingly their role in ensuring environmental and social sustainability, which is collectively referred to as the environmental, social, and governance factors of their operations (ESG). Companies are beginning to integrate the principles of environmental and social responsibility into their daily operations and long-term planning. Currently ESG factors have transformed from minor details into one of the most important indicators of business viability. These non-financial factors are sometimes crucial indicators for investors. ESG reporting, along with traditional financial reporting, is of great importance to investors when assessing risk and long-term growth prospects. Providing high-quality ESG information highlights the company's ability to respond to emerging challenges effectively and take advantage of existing opportunities in ecology, society and corporate governance, ensuring sustainable development and increasing business value in the long term.
About the Authors
K. S. Denisova
Samara State University of Economics
Russian Federation
Russian Federation
Kristina S. Denisova – undergraduate student
Samara
E. S. Materova
Samara State University of Economics
Russian Federation
Russian Federation
Elena S. Materova – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economic Theory
Samara
V. D. Nikolaev
Samara State University of Economics
Russian Federation
Russian Federation
Vadim D. Nikolaev – undergraduate student
Samara
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Review
For citations:
Denisova K.S., Materova E.S., Nikolaev V.D. ESG factors in the bond market: trends and prospects. Vestnik of Samara State University of Economics. 2026;(6):9-20. (In Russ.) https://doi.org/10.46554/1993-0453-2026-6-260-9-20
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