S. Brovchak, O. Prosvetov, L. Vaschin, N. Zinchenko
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Promoting the achievement of sustainable development goals and transformation of Russian business through the development of new financial instruments
The article discusses the development of practices for the integrated application of ESG standards in the financial market, directly to the activities of financial organizations, as well as to financial instruments. The existing standards of self-regulating organizations are considered and proposals for the formation of a new accounting standard ESG are formed. ESG ratings are considered. Proposals have been formed for the development of new financial instruments and their reflection in legislation.
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