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Concept for the development of ESG strategy for economic entities in the public sector

Received: 15 October 2025

Accepted: 7 November 2025

Available online: 29 January 2026

Subject Heading: SUSTAINABLE DEVELOPMENT OF ECONOMY

JEL Classification: M41, М42

Pages: 138-151

https://doi.org/10.24891/msfutu

Subject. This article discusses the ESG strategy as a basis for achieving sustainable development goals of ESG transformation of the public sector.
Objectives. The article aims to justify the need to develop a concept for the ESG strategy progression for economic entities in the public sector and define its substantive content.
Methods. For the study, I used the methods of analysis, synthesis, comparison, generalization, and abstraction.
Results. The article justifies the need to develop a concept for the ESG strategy as a driver for achieving sustainable progress goals and mitigating risks associated with global challenges and sanctions. It also defines the strategy objectives, fundamental principles, and the stages of implementing the concept.
Conclusions. The proposed concept is aimed at increasing the environmental, social, and corporate responsibility of public sector economic entities. Regulators and the public sector management can use the research results which serve as a basis for further scientific studies.

Keywords: ESG policy, ESG strategies, ESG transformation, concept, strategy, sustainable development, public sector economic actors

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