Amid growing global environmental, social, and governance (ESG) challenges, sustainability has become a core component of corporate strategy and investment decision-making. Green finance, ESG ratings, and the evaluation of corporate social and environmental investments are increasingly used as tools to ensure long-term resilience, attract capital, and build reputational value. However, rising interest in these areas is accompanied by significant challenges — including the lack of standardized metrics, risks of greenwashing, difficulties in measuring real impact, and the integration of non-financial data into accounting and management systems.
This session aims to bring together researchers and practitioners to discuss current issues in green finance, methodologies for ESG rating construction, and approaches to assessing the effectiveness of corporate sustainability initiatives. Special emphasis will be placed on the role of analytics, digital technologies, and transparent reporting in enhancing the reliability and managerial relevance of ESG data.
Potential topics for presentations include:
- Methods for measuring and verifying ESG metrics in Russian and international practice
- The role of accounting and management control in non-financial reporting
- Green bonds, sustainability-linked loans, and other instruments of green finance
- The impact of ESG ratings on firm valuation and investment attractiveness
- Use of data analytics and AI in monitoring and forecasting ESG risks
- Assessing social and environmental impact of corporate investments (SROI, LCA, etc.)
- Greenwashing risks and strategies to improve ESG reporting transparency
- Regulatory frameworks and standards (ISSB, CSRD, SFDR) and their business implications
- Case studies of ESG integration in Russian and global companies
- The session will be of interest to researchers in accounting, corporate finance, sustainable development, and business informatics, as well as professionals from corporations, financial institutions, regulators, and NGOs.