Subject. This article discusses sustainable development as one of the key points in State and corporate policy, approaches to it, and contradictions in theory and its practical implementation. Objectives. The study aims to identify differences in approaches in the theoretical formation of the sustainable development concept, and in international and Russian practice. Methods. For the study, I used the review of scientific sources, trends and forecasts, as well as methods of analysis and synthesis. Results. The article considers the theoretical sustainable development discussion, and examines the methodological features of approaches to rating agencies ESG principles in Russia and other countries. Conclusions. The global crisis and geopolitical confrontations exacerbate the ambiguity problem of approaches to the sustainable development goals. Understanding the goals and principles of sustainable development varies significantly across countries. The globalization abandonment and shift to a multipolar world only increases the instability of the sustainable development methodological basis and ESG principles.
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